2009 (8) TMI 734

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..... of the turnkey contract subjected to tax – Held that: - appellants are assessed to value added tax under the category of works contract - pre-deposit waived - ST/480/2009 - 1142/2009 - Dated:- 17-8-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri G. Shiva Das, Advocate, for the Appellant. Shri V. Ravi Rajendran, SDR, for the Responden .....

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..... 78 of the Act. 2. Moving the application for waiver of pre-deposit and stay of recovery of the adjudged dues, learned Counsel for the appellants submits that the entire activity was carried out in execution of a works contract entered into by them with AP Transco Hyderabad and that "Works Contract" became taxable activity only with effect form 1-6-07. A part of the contract could not be vi .....

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..... subjected to tax. The question whether the works contract could be vivisected and subjected to tax is pending before the larger bench of this Tribunal in the case of CCE v. BSBK Pvt. Ltd. [2008 (13) S.T.R. 26]. We find that the Commissioner has confirmed the demand of Service tax against the appellant finding that the nature of the contract is classifiable under erection, installation and commissi .....

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