Emerson Process Management Power Vs. Cce

Emerson Process Management Power vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Sep 29, 2005

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Citation: sooperkanoon.com/40407
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: N T C.N.B., M Ravindran
Decided On: Sep 29, 2005
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Emerson Process Management Power

Respondent

Cce

Excerpt

2. service tax demand is in relation to supply of electrical control system for gail's up petrochemicals project. the contention of the learned counsel is that the supply was in terms of a works contract for manufacture, installation and commissioning of the specified equipment and it is well settled (daelim industrial co. ltd. v. cce, vadodara- (t) that a work contract cannot be divided and part of it subjected to service tax. learned counsel also points out that the demand has been issued without service of any show cause notice.3. prima facie appellant's contract appears to be a works contract not rather than composite contract for supply of goods and services. this tribunal's decision in the case of daelim industrial co. ltd. which was confirmed by the hon'ble supreme court, appears to cover the present case in favour of the assessee. in view of this, requirement for pre-deposit is waived and recovery is stated till the disposal of the appeal.

Full Judgment

2. Service Tax demand is in relation to supply of electrical control system for GAIL's UP Petrochemicals Project. The contention of the learned Counsel is that the supply was in terms of a works contract for manufacture, installation and commissioning of the specified equipment and it is well settled (Daelim Industrial Co. Ltd. v. CCE, Vadodara- (T) that a work contract cannot be divided and part of it subjected to service tax. Learned Counsel also points out that the demand has been issued without service of any show cause notice.

3. Prima facie appellant's contract appears to be a works contract not rather than composite contract for supply of goods and services. This Tribunal's decision in the case of Daelim Industrial Co. Ltd. which was confirmed by the Hon'ble Supreme Court, appears to cover the present case in favour of the assessee. In view of this, requirement for pre-deposit is waived and recovery is stated till the disposal of the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Emerson Process Management Power vs Cce Same Subject Service Tax Same Judge N T C.N.B., M Ravindran