TMI Blog2007 (3) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... A.No. S /245/2006 - Stay Order No. 251/2007, - Dated:- 2-3-2007 - [Order (Oral)]. - This is an application for stay filed by M/s. Cethar Vessels Pvt. Ltd., Trichy. The application seeks stay of operation of the Order-in- Appeal No. 71/06 dated 18-9-06. The appellants are registered as a provider of various services including Business Auxiliary Services. They executed turnkey projects apart fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided by the .lower authorities that the activity of providing material for a value of Rs. 1,82,60,754/- at the project sites, which yielded a margin of Rs. 10,94,392/-, was the taxable service of 'procurement of goods' for their clients covered by Business auxiliary services' 2. It was argued by the ld. Counsel that the above activity was part of turnkey contracts and that the same did not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was not sustainable. 3. Ld. SDR reiterated the arguments followed by the Commissioner in passing the impugned order. 4. On a careful examination of the records and the submissions made by both sides, I find that the demand of tax was made on the margin obtained by the appellants in procuring goods used by the appellants for the execution of various projects. In view of the ratio in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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