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M/S Siemens Ltd vs Commissioner Of Service Tax, Mumbai on 18 November, 2016 cites

Bharat Sanchar Nigam Ltd. & Anr vs Union Of India & Ors on 2 March, 2006

6. On careful consideration of the submissions made by both sides and perusal of records, we find that there is no dispute as to the fact that contract which was awarded to appellant is a turnkey contract for completing the project of DMRC. We find strong force in the contention raised by the learned Counsel that an identical contract for civil contract awarded by DMRC to Afcons infrastructure Ltd. which was sought to be tax after vivisection said contract by the department. The said Afcons infrastructure Ltd. aggrieved by the adjudicating authoritys order confirming the demand, was in appeal before the Tribunal in appeal No. ST/362/11 which was disposed of by the Bench vide final Order No. A/1583-1590/13/CSTB/C-I dated 04.07.2013 as reported at 2013-TIOL-1225-CESTAT-MUM. We find that the ratio of the said judgment of the Tribunal in paragraph no. 5.1 to 8 are very relevant which we respectfully reproduce.
Supreme Court of India Cites 70 - Cited by 340 - R Pal - Full Document

The State Of Uttar Pradesh vs Mohammad Nooh on 30 September, 1957

6. The hon'ble Apex Court in the case of State of Uttar Pradesh vs. Mohammed Nooh - 1958 (1) SCR 595 held that justice should be done in a common sense point of view stating that "I see no reason why is a narrow or ultra technical restriction to be placed on them. Justice should, in my opinion, be administered in Tribunal or courts in a common sense liberal way and by broad based to the human value other than of narrow and restricted consideration hedged around with hell and technicality" The above principles laid down by the Apex court needs to be followed by all the subordinate courts while interpreting the statute.
Supreme Court of India Cites 27 - Cited by 1128 - Full Document

Commnr.,Central Excise & Customs, ... vs M/S. Larsen & Toubro Ltd on 20 August, 2015

8. Be that as it may, we find strong force in contention raised by the learned Counsel for appellant that the issue is now squarely settled by the decision of the Hon'ble Apex Court in the case of Commissioner of Central Excise & Customs, Kerala Vs. Larsen & Toubro Ltd. [2015 (39) STR 913 (S.C.)], wherein Hon'ble Apex Court has specifically settled the law that in works contract, there cannot be vivisection and calculation of tax under various categories of services.
Supreme Court of India Cites 70 - Cited by 249 - R F Nariman - Full Document
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