Transformers and Electricals Vs. Commissioner of Central Excise

Transformers and Electricals vs Commissioner of Central Excise

Disposition Appeal dismissed Court Kerala Decided Apr 06, 2009

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https://sooperkanoon.com/case/726435

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Citation: sooperkanoon.com/726435
Court: Kerala High Court
Judge: C.N. Ramachandran Nair and; K. Surendra Mohan, JJ.
Decided On: Apr 06, 2009
Case Number: C.E.A. Nos. 10 and 12 of 2008
Subject: Service Tax
Disposition: Appeal dismissed

Case Summary

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

Key legal issue: Service Tax
Outcome / disposition: Appeal dismissed

Parties & Advocates

Appellant / Petitioner

Transformers and Electricals

Advocate Joseph Kodianthara, Adv.

Respondent

Commissioner of Central Excise

Advocate T. Sanjay, CGC

Legal References

Reported In: 2009[14]STR737; [2009]22STT96

Excerpt

- ramachandran nair, j.1. heard counsel for the appellant and standing counsel appearing for the respondent. appeals are against the orders of the tribunal upholding levy of service tax on engineering and other services rendered by the respondent under the charging entry 'consulting engineers service'. respondent is engaged in manufacture and installation and commissioning of transformers. the contract is obviously a divisible one, one for manufacture of the product and the other for rendering services in the form of installation and commissioning. we are of the view that tribunal rightly came to the conclusion that the design and engineering services received answer the description of fee for rendering services as consulting engineers. we therefore dismiss the appeals. we take note of the finding of the tribunal that no excise duty is payable on the charges on which service charge is levied.

Full Judgment

Ramachandran Nair, J.

1. Heard counsel for the appellant and standing counsel appearing for the respondent. Appeals are against the orders of the Tribunal upholding levy of service tax on Engineering and other services rendered by the respondent under the charging entry 'Consulting Engineers Service'. Respondent is engaged in manufacture and installation and commissioning of transformers. The contract is obviously a divisible one, one for manufacture of the product and the other for rendering services in the form of installation and commissioning. We are of the view that Tribunal rightly came to the conclusion that the design and engineering services received answer the description of fee for rendering services as Consulting Engineers. We therefore dismiss the appeals. We take note of the finding of the Tribunal that no excise duty is payable on the charges on which service charge is levied.

Same Court & Year Kerala · 2009 Same Parties Transformers and Electricals vs Commissioner of Central Excise Same Subject Service Tax Same Judge C.N. Ramachandran Nair and; K. Surendra Mohan, JJ.

Service Tax