CESTAT Larger Bench decision on levy of service tax in case of turnkey contracts

CESTAT, Larger Bench decision in the case of CCE, Raipur Vs M/s BSBK Pvt. Ltd. (2010-TIOL-646-CESTAT-DEL-LB) The Hon?ble CESTAT, Delhi held in case of Daelim Industrial Co. Ltd Vs CCE, Vadodara (‘Daelim’) (2003-TIOL­1 10-CESTAT-DEL) that a works contract cannot be vivisected and a part of it cannot be subjected to service tax. In the case of CCE, Raipur Vs M/s BSBK Pvt. Ltd (2009 (13) STR 26) it was observed by the Hon?ble CESTAT, Delhi that the conclusion in the Daelim case, prima facie, is not in accordance with the law. Accordingly the Hon?ble CESTAT, Delhi referred the matter to the L...