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TMI Blog2013 (6) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... etha, S. Venkatesh Aithal, Smt. Lakshmi Kumaran, Sridharan, Sudhev Hegde, Dhivya Menon, DSK Legal Associates, V.K. Narayana Swamy, P.M. Vasudev & Co., C.R. Raghavendra, S. Rajendra, T.S. Venkatesh, Advocates, for the Respondent. ORDER M/s. Bangalore Metro Rail Corporation Ltd. is the petitioner in this writ petition. Learned Counsel appearing for the petitioner submits that the writ petition may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. (zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation : For the purposes of this sub-clause, "works contract" means a contract wherein, - (i) transfer of property in goods involved in the execution of such contract is leviable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) turnkey projects including engineering, procurement and construction or commissioning (EPC) projects; (zzzzb)........................................................................ Section 66. Charge of Service tax There shall be levied a tax (her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zze), (zzzzf), (zzzzg), (zzzzh), (zzzzi), (zzzzj), (zzzzk), (zzzzl), (zzzzm), (zzzzn), (zzzzo), (zzzzp), (zzzzq), (zzzzr), (zzzzs), (zzzzt), (zzzzu), (zzzzv) and (zzzzw) of clause (105) of section 65 and collected in such manner as may be prescribed." (Emphasis supplied) 2. A reading of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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