2016 (5) TMI 681

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..... be treated as a works contract and a distinction had to be drawn between the value of goods supplied as part of the works contract and the value of the services rendered for the purposes of Service Tax - Held that:- the Court notices that in a similar appeal before this Court by a sister concern of the Appellant reported in [2015 (10) TMI 2484 - DELHI HIGH COURT] noted a similar contention of the .....

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..... lant against an order dated 9th November, 2015 passed by the Customs, Excise Service Tax Appellate Tribunal ( CESTAT ) requiring the Appellant to deposit ₹ 1.75 crores as pre-deposit and report compliance by 20th January, 2016. 2. At the outset, it is pointed out by Mr. C. Hari Shankar, learned Senior Counsel appearing for the Appellant that in the impugned order the CESTAT has set out .....

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..... f the Supreme Court in the Commissioner of Central Excise Customs, Kerala v. Larsen Turbo Ltd. - 2015 (2) SCC 461 a distinction had to be drawn between the value of goods supplied as part of the works contract and the value of the services rendered for the purposes of Service Tax. 3. The Court notices that in a similar appeal before this Court by a sister concern of the Appellant, this Cour .....

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