2012 (12) TMI 301

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..... and commissioning agency services - Held that:- Such service would not get covered under the category of installation and commissioning services for the period prior to 1-6-2007 - Stay granted. - ST/1023-1024 and 1118-1119/2011 - ST/S/409-412/2012-Cus.(PB) - Dated:- 10-4-2012 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : S/Shri Jatin Mahajan, Vivek Sharma and B.L. Narasimhan .....

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..... service provided by them fall under the category of works contract service which came into existence with effect from 1-6-2007 and such services were in any case exempted if provided to railways. 4. After hearing both the sides for some time, we find that an identical issue was subject matter of appeal in the case of ABB Ltd. v. CST, Bangalore - 2011 (24) S.T.R. 199 (Tri.-Bang.). While dealing w .....

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..... jects India Ltd. At this prima facie stage there are two decisions of the Tribunal one in favour of the appellant and the other against them. Appeals against both the decisions stand admitted by the Hon ble Supreme Court and the matter is subjudice before the Apex Court. However, inasmuch as one of the decisions i.e. ABB Ltd. judgment is in favour of the assessee, and there is no stay of operation .....

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