2007 (11) TMI 162

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....  This appeal has been filed against the Order-in-Original No. 05/2006-S.T. dated 28-9-2006 passed by the Commissioner of Central Excise, Hyderabad-II Commissionerate. 2. The Revenue proceeded against the appellants on the ground that they had improperly determined the value of taxable services on services rendered as Erection, Commissioning and Installation Agency and consequent evasion o....

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....nd their issue is squarely covered by the decision of the Tribunal in the case of Daelim Industrial Co. Ltd. v. CCE, Vadodara - 2006 (3) S.T.R.124 (Tri.-Del) = 2003 (155) E.L.T. 457 (Tri.-Del.) case. In terms of this case, the Works Contract cannot be vivisected. It was further pointed out that identical issue was dealt with by this Bench in the Final Order No.1727/2006 dated 9-10-2006 [2007 (5) S....

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....of the exemption Notification 12/2003-S.T. without fulfilling the conditions. They have not given any documentary proof to exclude the cost of the materials supplied. Therefore, she said the Commissioner has rightly held that they are not entitled for the benefit of the Notification 12/2003-S.T. Hence, they are liable to pay the differential duty demanded. 7. On a very careful consideration of ....

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....red into Works Contract is not in dispute. It has been pointed out that even the State Government authorities have registered the contract as Works Contract. Further, the same issue has been decided in the appellant's favour in the Final Order No. 1727/2006 dated 9-10-2006. Therefore, the Bench is bound to follow the ratio of the above mentioned order passed by the Bench. Reliance has been placed ....