Narmada Offshore & Technical Services ... vs Commissioner Of Central Excise, ... on 27 January, 2016
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL ... circulated to the Departmental Yes
authorities?
Narmada Offshore & Technical Services P. Ltd.
Appellant
Vs.
Commissioner of Central Excise, Belapur
Respondent
Appearance:
Shri
Galiakotwala Technical Services vs Commissioner Of Customs, Jnch, Nhava ... on 15 November, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH ... circulated to the Departmental : Yes
authorities?
======================================================
M/s Galiakotwala Technical Services
Appellant
Vs.
Commissioner of Customs, JNCH, Nhava Sheva
Respondent
Appearance:
Shri Mayur Shroff, Advocate
cause notice was issued to the appellants sought to classify their services under Technical Testing and Analysis (TTA) service.
1.2 After due process ... person, by a technical testing and analysis agency, in relation to technical testing and analysis.
Scientific or Technical Consultancy services in terms of Section
credit on Business Auxiliary Service, Banking and Other Financial Services and Technical Services.
2. Ld. Counsel submits the following :-
> Business Auxiliary Service pertains ... circumstances, when the services disputed in this case viz. Business Auxiliary Service, Banking and Other Financial Services and Technical Services are not specifically excluded
whether it would fall under Technical Inspection and Certification Services or Technical Testing & Analysis Services of the goods for the period ... Certification Services and paid Service Tax, but subsequently filed refund claim on the ground that their services are rightly covered under the Technical Testing
accumulated CENVAT credit of the input services used for providing export of services under "Business Auxiliary Services". The adjudicating authority has allowed part ... export receivable
39,650
Business Auxiliary Services
Support services availed
2,39,287
Business support services
Support services for documentation
13,30,075
Providing food
Management consultancy services
g) Telecommunication services h) AMC
i) ISD challans-Rs. 25,52,271/-
a) Business Auxiliary services
b) Courier services
c) Fleet Rent ... management service
d) Technical testing & Analysis e) Management Consultancy f) Manpower supply g) Technical inspection & certification h) Telecommunication services
2. On behalf
denied on the ground that the input services like Rent-a-Cab, Courier, Manpower Supply Services, Technical Testing and Analysis Services do not qualify ... Secondly he submitted that the various services like Rent-a-Cab, Courier Services, Manpower Supply Services, CHA Services, Technical Testing and Analysis Services, Telecommunication Services
service providers under various categories namely Technical and Testing Services, Custom House Agent Services, Technical Inspection and Certification Services. The claims were examined and decided ... services specified in the said notification. The various services availed by the respondent are not specified under the said notification. It was alleged that services
make any declaration and the imports were of drawings relating to technical know-how (described as ideas by the importers in their appeals). It must ... that arises before us is whether the payment made for the technical services agreement is to be added to the value of the plant that
