Judgment Search Results Home > Cases Phrase: deposit pre contract Court: customs excise and service tax appellate tribunal cestat Page 1 of about 604 results (0.224 seconds)

Kehems Engg. Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ324CESTATNew(Delhi)

..... the tribunal in the similar situation has waived the pre-deposit of amount of service tax in the case of l & t ltd. ..... in view of the above stay order, the pre-deposit of the amount of service tax is waived for hearing of the appeal. ..... we find that in the present case, there is composite work contract that includes also design, installation, commissioning. ..... the contention is that in that case also the demand was in respect of services of erection, installation and commissioning was confirmed despite they being a turn key project and tribunal waived the pre-deposit of amount of service tax.2. ..... the contention of the applicant is that contract entered with their customer is not only for installation, commissioning and erection. ..... the stay application is for waiver of pre-deposit of amount of service tax. ..... it is work contract and the work contract service are liable for tax from the year 2007. ..... the scope of the contract is for residual design, engineering, supply, installation and commissioning. .....

icomm Tele Ltd., Brig Krishna Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(113)ECC157

..... the applicants have not been able to make out a prima facie case in their favour so as to call for complete waiver of pre deposit, inasmuch as the commissioner's findings are based upon the statements of the two officers of the company, who have clearly stated that the apportionment of the contract value between the hardware and software components was done, as the software was exempt from customs duty and only the ..... (rupees six crores), in addition to the duty already paid by them within 12 weeks and on such a deposit, there shall be waiver of pre deposit of the balance of amount of duty and penalties imposed on various applicants and recovery thereof stayed till disposal of the ..... are applications for waiver of pre deposit of duty demand amounting ..... the overall value of the contract remained the same and it was only the distribution of the contract value between the hardware and software components that was sought to be changed ..... the applicants thereafter re-negotiated the contract with zte corporation through their various subsidiaries and changed the description of the goods from dwdm equipment to parts ..... this, it was submitted that the order passed by the commissioner is well founded and the applicants should be required to deposit the entire duty.7. ..... the initial contract entered into with m/s zte corporation was both in respect of hardware and software components required by bsnl and the break up of the value in respect of the two was in the ratio of 99.60% hardware component and .....

Easso Lifts Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... the revenue has proceeded to levy of service tax under the category of "erection, commissioning and installation and maintenance or repair services under a contract or agreement in respect of elevators/lifts.the ground taken by the appellants is that they entered into a composite contract and they were paying the service tax in respect of maintenance and repair services and the separate levy of service cannot be computed on the activity of erection, commissioning and ..... therefore the stay application is allowed by granting full waiver of pre-deposit of the amount and staying its recovery till the disposal of the ..... therefore he prays for full waiver of pre-deposit of the amounts in the light of the cited ..... (t), which has been affirmed by the apex court, wherein it has been held that the contract which was primarily basis wherein cannot be considered as consulting contract for levy of service tax. ..... ) wherein it has been held that a "works contract" cannot be vivisected to levy service tax on different ..... on a careful perusal of the contract, we notice that the composite charges were levied on the appellants for all the ..... appellants were carrying on activity of manufacturing and sale including erection of the elevators/lifts under composite contracts with various customers. ..... ) has taken a view that the activity is not erection but is a "sale" and it is not "works contract". ..... in an identical issue, the apex court has ruled that the activity was a "sale" of lift and not a "works contract". .....

Easso Lifts Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)(119)ECC239

..... the revenue has proceeded to levy of service tax under the category of "erection, commissioning and installation and maintenance or repair services under a contract or agreement in respect of elevators/lifts.the ground taken by the appellants is that they entered into a composite contract and they were paying the service tax in respect of maintenance and repair services and the separate levy of service cannot be computed on the activity of erection, commissioning and ..... therefore the stay application is allowed by granting full waiver of pre-deposit of the amount and staying its recovery till the disposal of the ..... therefore he prays for full waiver of pre-deposit of the amounts in the light of the cited ..... which has been affirmed by the apex court, wherein it has been held that the contract which was primarily basis cannot be considered as consulting contract for levy of service tax. ..... ) wherein it has been held that a "works contract" cannot be vivisected to levy service tax on different ..... on a careful perusal of the contract, we notice that the composite charges were levied on the appellants for all the ..... appellants were carrying on activity of manufacturing and sale including erection of the elevators/lifts under composite contracts with various customers. ..... supra) has taken a view that the activity is not erection but is a "sale" and it is not "works contract". ..... wherein in an identical issue, the apex court has ruled that the activity was a "sale" of lift and not a "works contract". .....

Anand Tissues Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... in view of the above terms and conditions of the contract, which are different from the case law relied upon by the applicant, therefore, we find it is not a fit case for waiver of pre-deposit amount of service tax. ..... the applicants are directed to deposit the remaining amount of service tax as confirmed by the lower authorities within a period of six weeks, on deposit of the above-mentioned amount, the pre-deposit of whole of amount of penalty is waived for hearing of the appeal. ..... the applicant filed this application for waiver of pre-deposit of service tax of rs. ..... the contention of the revenue is that as per contract between the applicant and m/s. ..... the applicant also pointed out that he has already deposited the amount of rs. .....

Speedways Tyre Service Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)9STR106

1. common issue is involved, therefore, the applications are taken up together. the applicant filed this application for waiver of pre-deposit of amount of service tax. case of revenue is that the applicants are providing the service of maintenance or repair. the contention of applicant is that they are only re-trading the old and used tyres of their customers and there is no contract or agreement entered with between applicant and the customer. the contention is that as per the definition of maintenance and repair service under section 65 of the finance act, any service provided by a person under a contract or agreement in relation to maintenance or repair.2. we find that in absence of any contract or agreement, applicant have a strong case in their favour, therefore, pre-deposit of amount of service tax is waived for hearing of the appeals. stay petitions are allowed.

Jog Engineering Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(160)ELT460Tri(Mum.)bai

..... 74 of the list of conditions in the notification which provides that the goods in question for which exemption is being claimed should be imported by a person who has been awarded a contract for the construction of roads in india by or on behalf of the ministry of surface transport by the national highway authority of india or by public works department of a state government. ..... 166 of the table annexed thereto, since they had entered into contract for construction of highways with the maharashtra state road development corporation vide condition no. ..... it is the finding of the authorities below that the contract with the msrdc cannot be treated to be equivalent to the contract with the pwd of the state government.3. ..... this is an application for waiver of pre-deposit and stay of recovery of duty amount of rs. ..... we have heard both sides and perused the conditions of the contract and are satisfied that a prima facie case for waiver has been made out as prima facie, the contract has been entered into by the government of maharashtra who has set up an agency for the purpose of entering into contracts for construction of roads. ..... we, therefore, waive the pre-deposit of the duty and stay recovery thereof pending the appeal. .....

Indian Hume Pipe Co. Ltd. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of the tribunal's order in their own case reported in 2004 (163)e.l.t.273, wherein the tribunal has held that the extended period of limitation is not available the department for the reason that the work contract filed by them clearly mentioned the place of removal as factory gate which was examined by the department and further they have shown the movement of the goods in the monthly rt 12 returns. ..... the place of the removal of the goods in question was the factory gate and not the site to whom they have cleared the goods under invoice and the demand was barred by limitation as work contract filed clearly states that the place of removal of the goods was the factory gate, the commissioner (appeals) directed pre-deposit of rs.15 lakhs and the he dismissed the appeal for not compliance. ..... after hearing both sides for sometime on the application for waiver of pre-deposit of duty or rs. ..... that the demand is prima facie barred by limitation, and remand the case to the commissioner (appeals) for fresh decision on merits of the matter after extending a reasonable opportunity of hearing to the appellants, without insisting on any pre-deposit. ..... 12,03,136/- and penalty of equal amount, we found that it was possible to dispose of the appeal itself at this stage; hence we proceed to do so with the consent of both sides, after waiving pre-deposit.2. ..... 12 returns were not filed, the contention is that such returns were filed and that the work contract was examined. .....

Mitul Engineering Services and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... keeping in view, facts and circumstances of the case, we find as per the agreement as the contracts are for maintenance also, therefore, prima facie, applicant has no case for total waiver of pre-deposit. ..... the contention of applicant is that the demand was confirmed treating the contract entered between the applicants and electricity boards as the applicants were providing service for maintenance and repair. ..... in other two appeals, i.e.st/329/07 and st/332/07 on the ground of limitation, the pre-deposit of amount of service tax is waived. ..... the revenue also pointed out that in annexure to the contract, there was a clause for shift maintenance which is a routine maintenance of coal handling plant.3. ..... learned sdr for revenue pointed out that the contract is for routine maintenance of coal handling plant and also necessary repairs. ..... applicant filed this application for waiver of pre-deposit of service tax and penalties. ..... applicants are also relied upon the copy of contract to show that it is only contract for repair.2. ..... the contracts are only for repair purposes only. ..... on deposit of above-said amount, the remaining amount of service tax is waived. ..... st/331/07, applicants are directed to deposit rs. ..... st/330/07, applicants are directed to deposit rs. ..... 1,15,553/-, in appeal no.st/309/07, applicants are directed to deposit rs. ..... st/308/07, applicants are directed to deposit rs. .....

S.P. Sharma Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ314CESTATNew(Delhi)

..... the pre-deposit of amount of service tax and penalty, is waived for the purpose of hearing the appeal. ..... the applicant has only undertaken the job of painting under work contract. ..... the contention of the applicant is that they had only undertaken the job of painting of the premises of electricity board under the work contract. .....