Crimpson Electronics Vs. Commissioner of Central Excise

Crimpson Electronics vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Oct 18, 2007

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Citation: sooperkanoon.com/46307
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice-, K T P.
Decided On: Oct 18, 2007
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Crimpson Electronics

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2008)9STR466

Excerpt

1. applicant filed these applications for waiver of pre-deposit of service tax of rs. 42,574/- and penalties. the demand was confirmed on the ground that applicants were providing the service of maintenance or repair. contention of applicant is that they are undertaking the job work only and the entry made in the books of account is also showing receipt of job work charges. the contention is that there is no evidence on record to show that they had provided any maintenance or repair service.2. we find that even in show cause notice, it is only mentioned that the assessee has clarified that they had also undertaking the work of maintenance of machines. there is no such evidence on record. in these circumstances, as in the books of accounts, it is mentioned that the amount received in respect of job work. we find, prima facie, applicant had a strong case in his favour.3. therefore, the pre-deposit of service tax is waived. stay petition is allowed.

Full Judgment

1. Applicant filed these applications for waiver of pre-deposit of service tax of Rs. 42,574/- and penalties. The demand was confirmed on the ground that applicants were providing the service of maintenance or repair. Contention of applicant is that they are undertaking the job work only and the entry made in the books of account is also showing receipt of job work charges. The contention is that there is no evidence on record to show that they had provided any maintenance or repair service.

2. We find that even in show cause notice, it is only mentioned that the assessee has clarified that they had also undertaking the work of maintenance of machines. There is no such evidence on record. In these circumstances, as in the books of accounts, it is mentioned that the amount received in respect of job work. We find, prima facie, applicant had a strong case in his favour.

3. Therefore, the pre-deposit of service tax is waived. Stay petition is allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Crimpson Electronics vs Commissioner of Central Excise Same Subject Land Acquisition Same Judge S Kang, Vice-, K T P.