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2007 (3) TMI 774 - CESTAT NEW DELHI

2007 (3) TMI 774 - CESTAT NEW DELHI - 2007 (7) S.T.R. 559, 2007 (9) STT 465 - Appeal No. ST/20 and 266 of 2006 - Dated:- 28-3-2007 - C.N.B. Nair Member (Technical) And M Ravindran Member (Judicial) JJ. Shri J.K. Mittal, Advocate for the Appellant. Shri Amit Jain, Authorized Representative (SDR) for the Respondent. ORDER C.N.B. Nair, Member (T) 1. The appellant is an Engineering Company. It manufactures Hydraulic Service Trolleys (HSTs) in its plant at Noida. The manufacture is in terms of a Long .....

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s have clarified that no Service Tax Registration is required to be taken by a sub-contractor and as main contractors are liable to pay the tax. The contention is that the main contractor in this case is HAL and appellant is a sub-contractor in terms of the clarification. 4. The clarifications referred to are to be found in Circular No. B.43/5/97-TRU dated 2-7-1997 of CBEC in the context of Service tax as consulting engineers' and Question and Answer in "Frequently Asked Questions on Se .....

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nt (which includes the charge for services rendered by the sub-consultant) (Circular No. B.43/5/97 - TRU). Q2.2 Whether service tax is applicable on maintenance and repair services provided by persons other than authorized service centers of companies? Ans. "Maintenance or repair" means any service provided by: (i) any person under a maintenance contract or agreement; or (ii) a manufacturer or any person authorized by him in relation to maintenance or repair or servicing of any goods o .....

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case of BBR (India) Limited v. CCE, Bangalore -III as reported in 2006 (4) STR 269 (Tri. Bang.). 6. The learned SDR would point out that the manufacture, maintenance etc. in the present case are in terms of a principal to principal basis agreement between HAL and the appellant manufacturer and Indian Air Force has no concern with it. The learned SDR would point out that the agreement makes it clear that HAL is the purchaser of appellant's supplies. The Indian Air Force is only the user. Furt .....

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ase. Instead, the relationship is that among a user, a procurer and a supplier. The learned SDR also would point out that the clarifications of the board or the publication of the Directorate of Publicity and Public Relations do not confer any exclusion from tax in favour of the appellant. In regard to the Circular dated 02/07/97, the clarification is in the context of the requirement that consultancy service should be rendered to a client. In the present case, the supply of the goods and mainte .....

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rms of the answer also, the appellant is to pay the tax. As regards, the judgment of the Tribunal in the case of BBR (India) Limited, the learned SDR would point out that in that case, the SWISS Company BBR was a sub-contractor to IRCON while the service agreement was between IRCON and Indian Railways. The contention of the learned SDR is that the facts of that case are not applicable to the present case at all. He would also point out that the Question and Answer publication cannot be taken as .....

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