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TMI Blog2007 (8) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... basis based on lump sum value/price – in view of Tribunal’s decision in the case of M/s Daelim Industries Co., held that such works contracts can not be vivisected and a part of the services cannot be said as ‘consulting engineer’ services - ST/69/2004 - A/2045/2007-WZB/AHD - Dated:- 8-8-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri D.S. Negi, SDR, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided by the respondent, by treating the same as 'consulting engineer'. Accordingly, the demands were raised and confirmed by the original adjudicating authority. However, on appeal, the Commissioner (Appeals) held that the contract was a composite contract in the nature of execution of the work contract on turnkey basis based on lump sum value/price. He referred to the various clauses of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue. 3. After hearing Shri D.S. Negi, learned SDR and going through the appeal papers filed by the Revenue, we find that reliance has been placed by the Revenue on Board's circular. As regards the Tribunal's decision in the case of Daelim Industries Co. referred supra, it has been contended that said decision is bad in law in as much as the service tax is required to be paid in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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