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Protech Galvanizer & Fabricators Pvt. Ltd. Versus CCE & ST, Jaipur

2016 (2) TMI 366 - CESTAT NEW DELHI

Benefit of abatement - installation/commissioning of ground based towers for BSNL - Revenue stated that the appellant was liable to pay service tax by including the value of towers and as the value was not included abatement of 67% under Notification .....

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to be reversal of the Cenvat credit of service tax (paid by sub-contractor) taken by it (i.e. the appellant) when service tax paid by it (appellant) was not less than such credit taken. - Stay granted. - Appeal No. ST/Stay/52533-52534/2014 in ST/5203 .....

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SINGH: Stay application along with appeal has been filed against order-in-original dated 16.12.2013 in terms of which service tax demand of ₹ 69,08,552/- was confirmed under ECIS for the period October 209 to March 2010 along with interest and .....

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pply of towers and the service component relating to foundation, installation, erection, painting, earthling circuit etc. (ii) It sub-constructed the service component to sub-contractor which duly paid service tax. It also paid service tax on the ser .....

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nly supplied towers to BSNL and did not provide any ECIS which was provided by sub-contractor and therefore it was not even liable to pay service tax. In effect thus whatever credit it took has been reversed by payment of that much amount of service .....

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mpugned demand is sustainable. 4 We have considered the contention of both sides and have perused the representative purchase order for supply, installation/commissioning of ground based towers . The said order clearly shows separate amounts for supp .....

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the appellant itself did not provide any ECIS and therefore was not liable to pay service tax. This view is supported by the following clarification contained in Boards circular No. 96/7/2007-ST dated 23.8.2007 999.03/23.8.07 A taxable service provi .....

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known as sub-contractor who undertakes only part of the whole work. A sub-contractor is essentially a taxable service provider. The fact that services provided by such sub-contractor are used by the main service provider for completion of his work d .....

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