Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2012 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (3) TMI 201 - HC - Service TaxDemand of Service tax as GTA - Transportation of the Transformers - agreement with U.P. Power Corporation Limited for repair and testing of damaged Transformers - respondent has lifted the damaged Transformers by their own Trucks and charged a sum from U.P. Power Corporation on account of "maintenance and repair" of the old and damaged Transformers. - Held that :- respondent has entered into an agreement with the U.P. Power Corporation Limited for repair and maintenance of the damaged Transformers inclusive of loading, unloading, handling and insurance but without lifting the Transformers, repair is not possible and to be considered integral part of the repair - no question for charging the Service Tax as per Section 65(50b) as no services were taken from any third party.
|