COMMISSIONER OF CENTRAL EXCISE Vs. GOPAL ENTERPRISES

JUDGEMENT

(1.) THE facts leading to these appeals filed by the Revenue and cross -objection filed by the respondents are, in brief, as under.

(2.) HEARD Shri Amresh Jain, the learned DR who pleaded that the issue involved in this case stand decided in favour of the department by judgment of Hon'ble Delhi High Court in the case of G.D. Builders v. Union of India reported in : 2013 (32) S.T.R. 673 (Del.), wherein Hon'ble High Court has held that during period prior to 1 -6 -2007, the services of civil or industrial construction, construction of complex or erection, installation of commissioning, even if provided as an indivisible works contract would be taxable. He, therefore, pleaded that the impugned order is not correct.