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Classification

S No Citation Name of the Party Subject Heading

1

2012(1) ECS (127) (Tri-Ban)

M/s. Ramkey Infrastructure Ltd

Irrigation canals are not excluded from the scope of works contract.The 'dams' excluded from the scope of 'works contract' are the gigantic RCC structures build across rivers and not the earth dams /barrages

2

2013 (3) ECS (161) (Tri-Del)

M/s Agra Compurters

The process of identifying the essential personality of the bundled services provided by the assessee appear to be problematic at the first blush but on deeper analysis of the transaction considered as a whole and on an inter active analysis of the several terms and conditions of the agreement, the essential character of service can be ascertained

3

2012 (2) ECS (91) (Tri-Mum)

Reliance Industries Ltd.

Denial of Service Tax credit for service received in Residential Township for employees.