TMI Blog2008 (4) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... for rendering of services or both - held that in respect of two of the contracts the Service tax was not attracted - appellant has not made out a, prima-facie, strong case for full waiver so we direct the applicant to deposit 50% of duty - ST/28/2008 - ST/127/2008-(PB), - Dated:- 10-4-2008 - Justice S. N. Jha, President and Shri M. Veeraiyan, Member (T) Shri R. Vishwanathan, Company Repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance and Repair" prior to 16-6-2005 and accordingly held the demand was not sustainable. 2.2 Commissioner after examining the contract with M/s. Northern Coal Fields Ltd., has come to the conclusion that the contract relates only to supply of equipment and accessories/spares and does not relate to rendering of any service and accordingly held the demand as unsustainable. 2.3 Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 (170) E.L.T. A181 (S.C.) (iii) Rolls Royce Industries Power (I) Ltd. v. CCE, Vishakapatnam - 2006 (3) S.T.R. 292 (Tribunal) = 2004 (171) E.L.T. 189 (Tri-Del.) (iv) Larsen Toubro Ltd. v. CCE, Cochin - 2006 (3) S.T.R. 223 (Tribunal) = 2004 (174) E.L.T. 322 (Tri.-Del.) (v) CCE C, Vadodara v. Larsen Toubro Ltd. - 2006 (4) S.T.R. 63 (Tri. Mumbai) 4. Learned DR rei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally receiving a service but it also involve use of items like but ton, collar, chain etc. Even if the contract is considered as a composite contract involving supply of goods and services, prima facie, Service tax is attracted on the value of services involved. 5.2 In other words, every contract has to be seen on merits to see whether it is one for supply of goods or for rendering of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted. 6. Therefore, we hold the appellant has not made out a, prima-facie, strong case for full waiver of duty as per the impugned order and accordingly, we direct the applicant to deposit 50% of the duty within eight weeks from the date of receipt of this order and report compliance on 9-6-2008. Subject to deposit of the amount as above, deposit of balance amount of duty and penalties impos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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