2016 (9) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ki Arora, Adv. For Respondent : Sh Amresh Jain (DR) ORDER After rejecting the request for adjournment and after hearing the learned DR and going through the impugned order of the Commissioner, we find that the Appellants have been taxed to the extent of Rs. 56,50,501/- under the category of 'Erection, Commissioning or Installation Services' and also 'Management, Maintenance and Repair Services'....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een held that prior to the introduction of 'Works Contract' w.e.f. 01.06.2007, the services cannot be taxed under the individual category, which were in existence prior to the said date.  Inasmuch as the law stands declared and inasmuch as the said decision of the Hon'ble Supreme Court was not before the Commissioner while passing the impugned order, we consider it fit to set aside the same a....