2007 (11) TMI 548 - SCH - Service Tax

Service Tax Consulting Engineer (1) Operation and maintenance of power plant (2) Contract between operator and owner (3) Demand not sustainable (4) Constitution of India (job work) - revenue did not file any appeal against the ealier decision of the Tribunal in Rolls Royce Industries Poer (I) Ltd. Versus CCE 2004 (6) TMI 3 - CESTAT NEW DELHI) - the same has attained finality - Decided in favor of assessee.

Summary

The Supreme Court of India dismissed the appeal as the revenue did not file any appeal against the earlier decision of the Tribunal in Rolls Royce Industries Power (I) Ltd. v. CCE. The appeal was dismissed without any order as to costs. (Citation: 2007 (11) TMI 548 - SC)