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CESTAT: Turnkey contract undertaken for Delhi Metro cannot be vivisected, service tax levy unwarrante

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  • CESTAT allows assessee’s appeal, service tax not leviable on turnkey contract awarded for completing project of Delhi Metro Rail Corporation Ltd. (DMRC); Assessee contended that since contract is a turnkey contract, it cannot be vivisected and therefore, claimed refund of service tax paid inadvertently;
  • Refers to CESTAT ruling in Afcons Infrastructure Ltd. where in respect of identical contract awarded by DMRC, service tax levy was set aside, in view of specific exclusion to ‘Railways’ from scope of ‘commercial and industrial construction service’, stating that there is no distinction between a monorail or metro rail or any kind of rail;
  • States that, since issue involved in said case was in respect of very same DMRC, though a construction company for civil contract, contract in present case, as well, cannot be vivisected; Further, accepts assessee’s contention that issue now squarely settled in Larsen & Toubro Ltd., wherein SC has specifically laid down that, in works contract, there cannot be, vivisection and calculation of tax under various categories of services
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