LAWS(CE)-2010-7-114

ABB LTD. Vs. COMMISSIONER OF SERVICE TAX

Decided On July 19, 2010
ABB LTD. Appellant
V/S
COMMISSIONER OF SERVICE TAX Respondents

JUDGEMENT

(1.) THIS appeal is directed against order -in -original No. 37/2007 -S.T., dated 23.5.2007.

(2.) THE relevant facts that arise for consideration are as follows :

(3.) THE Appellant made submissions vide reply dated 16.4.2007, appeared for personal hearing on 27.4.2007 and submitted inter alia that the contract in question was in the nature of works contract which is made taxable only w.e.f. 1.6.2007.