TMI Blog2008 (4) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ner – but contention of appellant that Commissioner, Jaipur cannot demand duty in respect of units in the jurisdiction of other Commissionerate, is acceptable - financial hardship – sick unit under BIFR – stay partly granted - C/79/2007 - ST/146/2008 - Dated:- 25-4-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri P. K. Sahu, Advocate, for the Appellant. Shri R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be a service, it is rendered to themselves as they are ultimately to hand over a functional system to their clients. Therefore, vivisecting for the purpose of charging to service tax prior to 1-6-2007 when the work contracts itself liable to become service tax is not permissible. He also submits that the demand of service tax included not only, in respect of their Kota unit, but also in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems of supply of goods (their manufactured and bought out items) and for their different services undertaken. The contract also clearly indicates "prices mentioned about a firm and FOR Obra inclusive of freight, P F but exclusive of taxes, duties and insurance". On a specific enquiry it was admitted that the value mentioned in the contract is being adopted for the purpose of paying excise duty in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit as ordered by the Commissioner (Appeals). Taking the entire facts and circumstances of the case, we direct the applicants to deposit a further sum of Rs. 4,00,000/- within twelve weeks from today and to report compliance on 30-7-2008. Subject to the deposit of the amount as above, we waive pre-deposit of the service tax and penalties and stay recovery thereof till the disposal of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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