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Indfos Industries Limited Versus CCE

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 Term Business Agreement with M/s Hindustan Aeronautics Limited (HAL). The app .....

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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 Service Tax" published by Directorate of Publicity and Public Relations, Cu .....

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rcular 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 or equipments, excluding motor vehicle. Therefore, service tax is applicable on .....

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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. Further, the entire design development etc. of the product in question has been do .....

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. 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 maintenance service are in terms of a contract to HAL. In relation to the Question a .....

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ent 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 any specific clarification in as much as they were issued only to explain comm .....

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