TMI Blog2013 (12) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- there is clear finding by the Commissioner that the proper taxes have been paid on such goods which are used in providing service. However, he has not extended the benefit to the appellant by simply observing that replacement of parts was an integral condition of the contract and without fulfilling that condition the contract cannot be said as completed. At this prima facie stage, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J. Shri Vineet Kumar, CA, for the Appellant. Shri Amrish Jain, DR, for the Respondent. ORDER The miscellaneous application is for listing the stay petition for hearing on out-of-turn basis. As we are disposing the stay petition which is listed before us, the miscellaneous application has become infructuous. 2. The appellant have entered into an agreement with U.P. Power Corporatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing for the Revenue. 5. At this prima facie stage, we find that the appellants have paid sales tax as also VAT on the material in providing the said service by them. The ratio of the various decisions of the Tribunal is to the effect that the sales tax and VAT stands paid on the material it has to be held that the goods were sold by the assessee. In such a scenario, the value of the same, ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, he has not extended the benefit to the appellant by simply observing that replacement of parts was an integral condition of the contract and without fulfilling that condition the contract cannot be said as completed. At this prima facie stage, we find that the above observations made by the Commissioner are against the said declaration of the law, in the above referred decisions. At this sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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