2009 (1) TMI 220

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..... ted with construction of commercial and industrial services – held that - On perusal of the agreement, it is seen that the second part of the agreement includes civil works, errection and commission of equipment. - they have already included the value of steel and cement in the civil construction of service. - Prima facie, it appears that the Cooling Towers parts or components are not related to c .....

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..... nsultant on behalf of the applicant submits that the demand of tax was raised after including the value of Cooling Tower parts and components being the gross amount charged. He submits that Cooling Tower are not related with construction of commercial and industrial services. He draws attention of the Bench to the relevant portion of the agreement. He also submits that Notification No.15/04-S.T., .....

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..... greement. He further submits that "gross amount charged" would include the value of Cooling Tower parts and components, which are part of industrial construction. He also submits that the case laws, relied upon by the learned Counsel relate to the construction contract, but in the present case, the appellants are manufacturer of Cooling Tower. 6. Heard both sides and on perusal of the records, .....

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