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TMI Blog2025 (1) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... Prosad Banerjee, Adv. Ms. Ekta Sinha, Adv. For the Respondent: Mr. Rajeev Kumar Agarwal, Adv. Mr. Sanjoy Dixit, Adv. The Court :- There is a delay of 166 days in filing the appeal. 2. We have perused the affidavit filed in support of the application and we find that the reasons assigned for not preferring the appeal have been substantially explained. Hence, we are persuaded to exercise discr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) STR. J 78 (SC) which has been admitted by the Hon'ble Supreme Court] and tagged with Civil Appeal Diary no. 5887/2016 and that the other judgments of the Learned Tribunal have been challenged before the Supreme Court {Ramky Infrastructure Ltd. [2018 (12) G.S. T-L.32 (Tri - Del.)], Indian Hume Pipe Co. Ltd. [2015 (40) ST.R 214 (Mad.)], Jyoti Buildtech (P) [2017 (3) G.S.T.L. 116 (Tri - All.)]} and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax is payable under the category of "Works Contract Services" on services rendered by the assessee to the Indore Municipal Corporation for construction of sewerage system including laying of pipes and allied works under JNNURM. Thus, it is evident that the issue pertains to the taxability of the services rendered by the respondent/assessee to the Municipal Corporation. 6. Sub-section (2) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision Bench of the Delhi High Court in CST vs. GEAS Services India Ltd., 2015 (39) STR 980 (Delhi). 7. This decision was followed by the Hon'ble Division Bench of the High Court of Punjab and Haryana in the case of Commissioner of Service Tax vs. DLF Golf Resorts Ltd. 2017 (7) GSTL 202 (P & H). In the said decision it has been held that the appeal does not lie before the High Court under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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