TMI Blog2015 (2) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. We find that electricity is "goods" and "diesel" is clearly an input for producing electricity by generating sets. Also we find that as per the contract the appellants were required to procure diesel from designated outlets and of specified quality and they were to raise periodical and separate bills for the reimbursement of the cost of diesel which was filled. Thus in a sense it was arguably a case of diesel being supplied by the service recipient. As regards the contention of the ld. AR, with reference to the judgment of Supreme Court in the case of Idea Mobile Communications (2011 (8) TMI 3 - SUPREME COURT OF INDIA) it is seen that the judgement was predicated on the value of SIM cards being insignificant and sales tax department hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Order-in-Original NO.JAI - EXCUS -001-COM-069-13-14 dated 29.10.2013 in terms of which demand of ₹ 5 ,84,06,258 /- for the period April, 2007 to March, 2012 was confirmed alongwith interest and penalty under sections 76,77 and 78 of Finance Act, 1994. 2. The appellants were engaged in providing service of maintenance and repair of telecom towers of various telecom companies like M/s.Bharati Infratel Ltd. classifiable under management and maintenance or repair service. They had paid service tax under the said service but they had not included the value of diesel which they had been filling in the generators. The Department claimed that the value of diesel so filled was includible in the assessable value of service tax and hence th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectricity by generating sets. Also we find that as per the contract the appellants were required to procure diesel from designated outlets and of specified quality and they were to raise periodical and separate bills for the reimbursement of the cost of diesel which was filled. Thus in a sense it was arguably a case of diesel being supplied by the service recipient. As regards the contention of the ld. AR, with reference to the judgment of Supreme Court in the case of Idea Mobile Communications (supra) it is seen that the judgement was predicated on the value of SIM cards being insignificant and sales tax department having given up their claim to charge sale tax thereon. 5. It was also argued by the appellants that the property in goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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