2017 (6) TMI 946

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....echnical) Shri Punit Kumar Upadhyay (Advocate) for Assessee Shri Pawan Kumar Singh (Supdt.) AR for Revenue ORDER These cross appeals by the Assessee and the Revenue arises from Order-in-Appeal dated 11 February, 2015 passed by the Commissioner (Appeals) Customs Central Excise and Service Tax Allahabad. 2.   Heard the parties. 3.   We find that as per the groun....

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....e nature of work is fabrication and repairs with material component and as such the Learned Commissioner (Appeals) have erred in holding and classifying the said work under 'maintenance and repair' to 1^st  June 2007. 4.   In the appeal by Revenue the ground is that the learned Commissioner (Appeals) have erred in classifying the work done after 1^st  June 2007 under....

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....on of the work. Further the condition provide 'taxes and duties' - U.P. Trade Tax @ 4% on supply portion and Income tax plus surcharge on the total contract value shall be deducted at source from the bills. Thus, it is evident that the said deemed supply of materials in the execution of the works of contract has also been subjected to payment of sales tax/VAT. In this view of the matter we hold th....

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....and distribution installations used for the purposes of, or in connection with, a railway; (d)   All rolling stock, stations, offices warehouses, wharves, workshops, manufactories, fixed plant and machinery, roads and streets, running rooms, rest houses, institutes, hospitals, water works and water supply installations, staff dwellings and any other works constructed for the purpose o....