2007 (6) TMI 40

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..... side the demand - Appeal No. ST/60/2007 - Final Order No. 687/2007 - Dated:- 18-6-2007 - [Order per: S.L. Peeran, Member (J)]. - This appeal arises from Order- in-Appeal No. 181/2006-ST dated 17-11-2006 by which demand for Service tax has been confirmed on the appellant company which is a Government of Kerala undertaking. The appellants were undertaking various turnkey projects for the desig .....

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..... out that both the authorities were bound by the Tribunal rulings on this very issue and non-following the same by the authorities is not proper in law. He submits that this very issue was gone into great detail by the Tribunal in the case of Daelim Industrial Co. Ltd. v. CCE, Vadodara - 2006 (3) S.T.R. 124 (T) = 2003 (155) E.L.T 457 (Tri.-Del.) wherein it has been explicitly held that work contr .....

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..... case of Daelim Industrial Co. Ltd. (supra). The Tribunal in the cited cases has clearly held that Service tax is not leviable on turnkey contract basis vis-a-vis Consulting Charges. All the citations are clearly applicable to the facts of the present case. The authorities below were not justified in not applying the ratio of the Tribunal rulings. Respectfully following the ratio of the Tribunal .....

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