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TMI Blog2016 (3) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Shr S. Muthuvenkatraman, Advocate For the Respondent : Shri Rajeev Gupta, Commissioner (A.R.) ORDER PER JUSTICE G. RAGHURAM: Heard the ld. Counsel for the appellant and the ld. A.R. for the Respondent/Revenue. At the stage of disposing of the stay application, since the issue involved in this appeal falls within a narrow compass the main appeal is disposed of after hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice dated 27.6.2011. 3. On the admitted factual scenario, under the agreements dated 16.9.2009 14.10.2005 10.11.2005 and 26.11.2007, the appellant agreed to provide services to the Delhi Metro Rail Corporation Limited (DMRL) for design, manufacture, supply, installation, testing and commissioning of environmental control systems and tunnel ventilation system of Barakhamba road unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are excluded from the ambit of works contract service, in view of exclusionary clause in the preamble portion of the definition of WCS was also negated, on the ground that the appellant was not constructing a rail line for running the metro rail but was only providing services for environmental control systems and tunnel ventilation systems which would not, according to ld. Commissioner, amount t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of..railways. That the service provided by the appellant clearly fell within the ambit of works contract service as defined in explanation (ii) (a) of Section 65(105)(zzzza) is not in dispute. However, since the works contract in respect of railways is excluded by the specific and unambiguous exclusionary clause in Section 65(105) (zzzza) of the Act, the reasoning and conclusion by the ld. Adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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