No direct decision in favour of Revenue for levy of service tax on the service component of a works contract prior to 1-6-2007

CASE LAWS DETAILS DECIDED BY: CESTAT, WEST ZONAL BENCH MUMBAI (THIRD MEMBER), IN THE CASE OF: CCE Vs. Indian Oil Tanking Ltd., APPEAL NO: Appeal No. ST/275/06, DECIDED ON January 18, 2010 RELEVANT PARAGRAPH 41. The first question before me is whether the Tribunal’s decision in Daelim ‘s case is per incuriam as observed by the learned Member (Technical) or is binding on co-ordinate Benches of the Tribunal as held by the learned Vice President. In that case, a turnkey project of construction, erection and installation of a desulphurisation plant was held to be not liable to service ...