2017 (10) TMI 452

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....ya Jain, CA for the appellant Shri D. Nagvenkar, Addl. Commissioner (AR) for the respondent ORDER Per: C J Mathew Vide impugned order-in-original no.PUN-EXCUS-001-COM-001-14-15 dated 10th April 2014, Commissioner of Central Excise, Pune-I has confirmed the demand of service tax of Rs. 20,81,07,858/- for the period from April 2008 to June 2012, along with interest thereon, besides impos....

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....nt of the contract is amenable to segregation which would bring it under the coverage of one of the distinct activities that are enumerated in the definition of 'works contract'. 3. Having heard the Learned Counsel for appellant and Learned Authorised Representative, we find that much after the issue of the impugned order a finality on the nature and taxability of this much-litigated service ha....

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....sidered to be legal and proper for levy of tax on the service component of the contracts. The adjudicating authority premised on this view to infer that 'turnkey projects' were an independent category of contract which was similarly amenable to vivisection of the preceding service enumerated in the definition. Turnkey project are, doubtlessly, executed in accordance with composite contracts and wi....