Custom, Excise & Service Tax Tribunal
M/S Balaji Tirupati Enterprises vs Cce, Meerut-Ii on 21 November, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Date of Hearing : 21.11.2012 Service Tax Appeal No. 161 of 2012 (Arising out of Order-in-Original No. 05/Comm/M-II/2011-12 dated 31.10.2011 passed by the Commissioner, Customs & Excise, Meerut) M/s Balaji Tirupati Enterprises Appellant Vs. CCE, Meerut-II Respondent
Appearance Appeared for Appellant : Shri Kapil Vaish, C.A. Appeared for Respondent : Shri Pramod Kumar, D.R. CORAM: HONBLE SHRI D.N. PANDA JUDICIAL MEMBER HONBLE SHRI MATHEW JOHN, TECHNICAL MEMBER Order No.dated.
Per D.N. Panda Our attention was drawn to the terms of works contract of repair of transformers executed with the power supply authorities in terms of a sample work order at page 57 of the appeal folder. That indicates that both parties to the contract were conscious of the terms which involved both sales and service. The composition of the goods used for repair contract of transformer is patently clear from the table depicted at page 58 of the appeal folder exhibiting the work order. Finance Act, 1994 is not a Commodity Taxation Law. As a result of which the goods which were deemed to be sold in the execution of works contract that shall not enter into the purview of the levy of the service tax. What that is intended by Finance Act, 1994 is levy of service tax on the taxable service provided.
2. We had occasion to hear Revenues appeal in the case of CCE Vs. M/s Kailash Transformers vide Final Order No. ST/A/402/12-Cus dated 23rd May 2012 on the same subject. At that time it was noticed by us the manner how the parties operated with the understanding of sale of goods as well as service provided to effectuate the contract. There is nothing available on record to appreciate that the present case is different from the case aforesaid. Therefore it is difficult to bring inconsistency to our decision for which appeal is allowed. (Dictated & pronounced in open Court) (D.N. Panda) Judicial Member (Mathew John) Technical Member RM