Delhi Court January 2014 Judgments
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M/S Electromec Engineering Enterprises Vs. Cce, Meerut - Ii
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Decided on: Jan-01-2014
Archana Wadhwa, J. 1. The appellant is engaged in the manufacture of transformers as also in the repair of transformers. While carrying out the repair activity, the appellant is paying service tax on the labour charges and the repair charges, in terms of the contract entered into with their clients. The Revenues contention is that during repair activities, the appellant have also replaced the old and worn out parts of the transformer and the value of such goods is required to be added in the value of the services. 2. As such the short point required to be decided in the present case is as to whether the value of the goods used by the appellant while carrying out repair activities is required to be added in the value of the services and as such whether he is required to discharge the service tax liability on the same. 3. We have seen sample, contracts entered into by the appellant with its client which consists of two separate parts. One part of the contract relates to the scope of repa...
Mrs. Kulwant Kaur, Haryana Vs. Union of India Through, New Delhi and O ...
Court: Central Administrative Tribunal Principal Bench New Delhi
Decided on: Jan-01-2014
(Oral). Ashok Kumar, Member (A): 1. Heard learned counsel for applicant. 2. This Original Application has been filed against the action of the respondents for not having granted the difference of commuted value of pension amounting to Rs.107018/- issued in favour of widow of the deceased employee, Shri Jaswant Singh, who was the husband of the applicant. Learned counsel drew attention to communication dated 13.04.2010 at Annexure-A/5 from State Bank of Patiala, P.C. Jind Branch forwarding a request to the Financial Adviser and Sr. Chief Accounts Officer (Pension), Northern Railway, DRM Office, New Delhi and to the fact that no action thereafter has been taken even after the reference of the concerned Bank. A representation was also made by the Northern Railway Pension Association, Delhi Division, Jind Branch for non-payment difference of commuted value on 22.04.2010. It is stated that till date despite a lapse of more than three years no action has been taken. 3. The following reliefs ...
B.P. Agrawal Vs. Cce, Raipur
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Decided on: Jan-01-2014
Archana Wadhwa, J. 1. After hearing both the sides we find that the demand stands confirmed against the appellant under the category of construction service on the finding that while constructing about 100 units of residential premises in terms of the Deendayal Awas Yojna at Rampur, Korba, the appellant has provided services falling under the said category. 2. It is seen from the impugned order of Commissioner (Appeals) that the appellant had earlier accepted their tax liability and have in fact deposited the service tax of Rs.6,96,178/-. However, subsequently, they filed additional grounds before Commissioner (Appeals) contending that their construction activity does not get covered by the definition of construction service, as appearing under Section 65(30)(a) inasmuch as the building constructed by them does not have more than twelve residential units. It is seen that Commissioner (Appeals) took into consideration the said additional submissions made by the appellant but did not...
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