Foundary Pvt. Ltd., Mandi ... vs Cce, Chandigarh on 25 October, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SCO 147-148, SECTOR 17-C, CHANDIGARH ... Department Authorities?
Yes
M/s R.P Foundary Pvt. Ltd., Mandi Gobindgarh Appellant
Vs.
CCE, Chandigarh Respondent
Appearance
Mr. Gaurav Aggarwal, Advocate- for the appellant
Sidh Balak Enterprises 17, Sector-5A, Opposite Haryana Mill, Prem Nagar, Mandi Gobind Garh, a registered dealer under the Jurisdiction of Central Excise Division Mandi ... above invoices
3. The officers of the Central Excise Division Mandi Gobind Garh investigated a case against the said M/s Sidh Balak Enterprises
They were providing Work Contract Service to M/s Rajya
Krishi Utpadan Mandi Parishad, Uttar Pradesh (Mandi Parishad)
and claiming exemption from payment of Service ... 2018 02.01.2019
By these order the services provided by the Appellant to
Mandi Parishad were held leviable to service Tax.
2.3 In addition
respect of
electrification and high mast light works executed for Krishi
Utpadan Mandi Parishad (KUMP) has been denied.
Erroneous confirmation of demand on supply ... Construction and Repair of High Mask Light and
Electrification works for Mandi Parishad during 2014-15 ,
2015-16 and 2016-17 and arrears of payment
Steel Traders : Appellant (s)
Sardar Nagar Gt Road, Sirhind Side Mandi Gobindgarh
GOBINGARH, PUNJAB, 147301
Vs
CCE, Chandigarh-i : Respondent (s)
Plot No. 19,CENTRAL ... Multi Metals : Appellant (s)
Shop No 2 Near Azad Market, Motia Khan Mandi,
GOBINGARH, PUNJAB, 147301
Sh Rajkumar Kakaram Bansal
Ms Sai Steel Traders Sardar
amounting to Rs.82,35,428/- provided to the Rajya Krishi
Utpadan Mandi Parishad are not exempted under entry
number ... adjudicating authority.
7. It is noticed that the Rajya Krishi Utpadan Mandi
Parishad, Aligarh being a body corporate does not fall
under the ambit
appellant also executed a work order awarded by Rajya
Krishi Utpadan Mandi Parishad, Uttar Pradesh (RKUMP) for
constructing Apna Bazar' at Saifai, Farrukhabad ... established by the State Legislature under the 'Uttar
Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 for the welfare of the
agriculturist by way of facilitating
original works.
The platform and roof work was done in the mandi. The
mandi serves as a storage facility for agricultural produce
brought by farmers ... authorities. Therefore, the appellant
should be considered 'State'.
(xi) The mandis and yards are set up by the appellant to serve
public
Krishi Upaj Mandi Samiti vs Alwar on 26 July, 2024
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
New Delhi
~~~~~
PRINCIPAL BENCH - COURT NO. 4
Service ... Central Goods, Service Tax and Central Excise,
Jaipur]
M/s Krishi Upaj Mandi Samiti : Appellant (s)
Sawai, madhopur, Rajasthan
Versus
Commissioner of Central Goods, Service
Krishi Upaj Mandi Samiti vs Commissioner, Central Excise & ... on 16 January, 2026
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH - COURT ... Commissioner (Appeals), CGST & CX, Jaipur]
M/s. Krishi Upaj Mandi Samiti
...Appellant
1) Sawai Madhopur, Rajasthan
2) Rahul Lakhwani/Sanjay Jhanwar, Chir Amrit
