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M/s T&D Electricals Versus CCE & ST, Jaipur – I

2017 (5) TMI 955 - CESTAT NEW DELHI

Erection, commissioning or installation - the appellant had undertaken various types of works including supply and installation/testing and commissioning of various electrical equipments/street lightings, poles etc. and all these types of work were c .....

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f levy of service tax under “works contract service”, the activities undertaken by the appellant will not fall under such purview of taxable service for the purpose of levy of service tax - service tax demand for the period from 2005-2006 to 2006-200 .....

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has not been paid within the stipulated time, interest on such delayed payment of tax is liable to be paid by the appellant - demand of interest upheld. - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 55409 of 2013 - F .....

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ORDER Per. S.K. Mohanty :- This appeal is directed against the impugned order dated 18/10/2012 passed by the Commissioner (Appeals), Customs & Central Excise, Jaipur. In this case, service tax demand has been confirmed holding that the services p .....

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d time period has also been confirmed against the appellant. 2. Heard both sides and perused appeal records. We find that the learned Commissioner (Appeals) vide paragraph 7 in the impugned order has held that the appellant had undertaken various typ .....

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ategory of erection, commissioning or installation services on the ground that supply of goods is miniscule and major portion of the activity carried out involves installation/testing and commissioning. From the above observations, it is apparent tha .....

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ave also perused certain payment receipts produced by the appellants. The contracts were subjected to works contract tax by the State authorities. It is clear that the said contracts fall under purview of taxable service of works contract . Since, th .....

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