2008 (6) TMI 9

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellants.  Shri Amit Jain, DR, for the Respondent. [Order per P.K. Das, Member (J)] - The Applicant filed this application for waiver of pre-deposit of tax of Rs. 2.11 Crores approximately and penalties. 2. The relevant facts of the case, in brief, are that the Applicants entered into contracts with Delhi Metro Rail Corporation, New Delhi (in short, "Delhi Metro") for setting-up to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Turnkey Contract would not be subjected to service tax. He further submits that this being a Composite Works Contract cannot be vivisected as held by the Tribunal in series of decisions. He relied upon the decisions of the Tribunal as under: 1. Jyoti Ltd. Vs. CCE, Vadodara - 2008 (85) RLT 787 (CESTAT-Ahmd.) = 2008 (9) STR 373 (Tribunal-Ahmd.) 2. Diebold Systems (P) Ltd. Vs. Commissioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at Supreme Court in the case of Bharat Sanchar Nigam Ltd. Vs. Union of India - 2006 (3) SCC 1 held that 46th amendment applies to Sales Tax/VAT. 4. Ld. DR reiterates the findings of the Commissioner of Central Excise. He further submits that the case of Daelim Industrial Co. Ltd. (supra) is relied upon by the decision of the Hon'ble Supreme Court in the case of State of Punjab Vs. Associated Ho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... In the case of Jyoti Ltd. (supra), it has been held by the Tribunal that Works Contract is liable to Service Tax from June, 2007. We find that the Tribunal in the case of Daelim Industrial Company (supra) held that Works Contract is not liable to Service Tax under Consulting Engineer Service as the Contract cannot be vivisected. The said decisions was upheld by the Hon'ble Supreme Court as repor....