place in the Schedule to the CET
Act. Impost on a turbo alternator is levied under Entry
85.02 in the said Schedule, which reads ... installation, from duty paid engine and generator
8502.90 Other 13%
--------------------------------------------------------------------------
A perusal of the Entry shows that a turbo alternator
does not find a place
concrete platform so that during the high speed rotation of the engine of D.G.Sets, the operation becomes vibration free. Thus, the assembly ... remain turbo alternator. Int he instant case also, we find that for becoming the complete D.G.Sets alternator and engine is mounted
Engineer Service". Ld. Counsel has placed on record a few instances as follows:
( 1) Yamaha Motors (I) Pvt. Ltd. v. CCE
( 2) Turbo Energy ... assistance and it was held, on the facts of that case, that engineers deputed by the service provider to India for rendering technical assistance
viii)Turbo Energy Ltd. v. CCE 2006 (3) ST.R. 678 (Tribunal) : 2005 (1) STT 290 (T)
( ix) Same Engines India ... 2004 - M/s. Araco Corporation
(iv) ST/57/2004 - M/s. Turbo Tech Precision Engineering Private Limited
(v) ST/98/2004 - M/s. BBR India
Meerut , 2001 (138) ELT 1223 (T-Del.) also held that Turbo Alternator, installed/erected on the plat form specially constructed at site is an immovable ... held that assembly of diesel engine and alternators on a base frame at the site of Installation to make complete diesel generating set ready
that these are necessarily connected with the production of the tailor-made turbo generator sets constituting the first step in making of machinery. So also ... Customs (CBEC) that no duty would be chargeable on the combination of engines and alternator assembled at site. Subsequently, on 11-10-1990 the CBEC
exigible to service tax under the category of 'Consulting Engineer's Service'. The Ld. Counsel relies on the following decisions wherein ... Private Ltd. v. CCE 2007 (5) STR 109 (Tri.-Chen.)
2. Turbo Energy Ltd. v. CCE 2006 (3) STR 678 (Tri.-Chen.)
3. Honda Siel
Triveni Engineers Ltd. vs Commissioner Of Central Excise on 17 September, 1999
Equivalent citations: 2000(67)ECC562, 2000(115)ELT650(TRI-DEL)
ORDER ... Motilal Padampat Udyog Limited, West Champaran, Bihar for the supply of Turbo Alternator Set (TAS). The TAS was to be installed in the premises
Industries Ltd. v. CCE
- 2000 (120) E.L.T. 273 (S.C.)
Turbo
alternator
02,
CCE, Nagpur v.
Wainganga Sahakari S.Karkhana ... Spray paint
booth
05.
Palmtech Engineers Put. Ltd.
v. CCE, B'lore
-2001 (132) E.L.T. 492 (T)
Steel
storage tank
06.
Indian
foreign supplier to the Indian entity cannot be classified as Consulting Engineers Service and accordingly, he held that the demand of service tax under ... technical know-how does not come under the category of Consulting Engineers Service based on this Tribunals decisions in the case of Navinon
