TaxTMI 
TaxTMI 
2017 (1) TMI 1385
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.... K. Mohanty (Judicial Member) And B. Ravichandran (Technical Member) ORDER B. Ravichandran (Technical Member) These six appeals are dealing with the similar set of facts and accordingly, they are taken up together for disposal. 2. Four appeals are filed by the assessees against confirmation of service tax demand for their activities of designing, manufacturing, supplying, installation, testing....
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....ring Service" for providing such signal systems. 5. Ld. Counsels for the assessees submitted that the contracts in all these cases are composite in nature clearly involving supplying of materials as well as providing services to DMRC/Indian Railways. This fact has been admitted in the impugned orders. The confirmation of demands under "erection, installation and commissioning services" is on the ....
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....ro Ltd. -2015 (39 STR 913 (SC), is clear that there is no tax liability on the appellant/assessee in respect of the considerations received pursuant to these composite contracts. Regarding the appeals filed by the Revenue, it was submitted that those contracts also deal with supply of materials as well as rendering of service. Post 1.6.2007 after introduction of tax entry for "works contract servi....
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....n and supply of materials either to DMRC/Indian Railways are composite in nature. This fact is not in dispute. In such situation, it is clear that there can be no tax liability on such contracts prior to 1.6.2007, on which date the new tax entry "Works Contract Service" was introduced in the Finance Act, 1994. For the period post 1.6.2007, the services rendered to railways were excluded from the s....