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Jyoti Limited, Shri Suresh Singhal And ... vs Cce on 31 July, 2007 cites

Daelim Industrial Co. vs Cce on 5 June, 2003

5. Referring to the memorandum of Association of the respondent, the learned authorized representative brought out the fact that the main objects of the company included the work as engineers, designers etc. He also distinguished the ratio of the decision in Daelim Industrial Co. Ltd. (supra) by stating that "vivisect" of the contract entered into by the respondent was carried out by the department in that case but in the subject case, the contract itself is a "divisible contract" which has isolated the charges in respect of services from those for supplies of goods etc. In view of this, it was pleaded 'that the Daelim judgment would not be applicable in the respondent's case and service charges on the basis of clear quantification of value made as available becomes payable.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 51 - Full Document

State 0F Bombay & Others vs The Hospital Mazdoor Sabha & Others on 29 January, 1960

26. As is further seen that such engineering firm should be rendering any advice, consultancy or technical assistance to a client to make them liable to service tax. To render advice means to give opinion or to make a recommendation regarding decision or course of conduct. Consulting means seek information or advice from a person or to take counsel. Person consulted is a consultant and hence consultancy means rendering professional advice or service. Similarly, 'technical assistance' means providing assistance on the basis of special skill and knowledge. Where a person himself undertakes a job on contract basis for installation, erection and commissioning of machine, services are in the nature of execution of jobs and not in the nature of advice, consultancy or technical assistance. As observed by the original adjudicating authority, the word 'technical assistance' is preceded by the words 'advice' and (consultancy'. Principle regarding interpretation of words has been laid down by Hon'ble Supreme Court in the case of Rohit Pulp and Paper Mills Ltd. and case of State v. Hospital Mazdoor Sabha 1960 2 SCR 886.
Supreme Court of India Cites 18 - Cited by 550 - P B Gajendragadkar - Full Document

Commissioner Of Central Excise vs Bsbk P. Ltd. on 27 September, 2006

35. The Revenue has relied upon the decision of the tribunal in the case of CCE, Raipur v. BSBK P. Ltd. as reported at 2007 (5) STR 124 (Tri.-Del.) to submit that the turn-key project contract entered into by assessee is divisible, therefore, the assessee is liable to pay service tax as consulting engineer in respect of service tax provided as consulting engineer.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 10 - Full Document

Cce. Jaipur vs M/S. Feather Touch Polychem (P) Ltd. on 18 April, 2001

36. I have gone through the contract. The contract is one for design, manufacture, supply, storing, erection, testing and commissioning of complete electro-mechanical equipment on turn-key basis. The terms and conditions of payment were as per the progress of work. I find that the ratio of the decision in the case of CCE, Raipur v. BSBL P. Ltd. (supra), relied upon by the revenue is not applicable in the facts of the present case as in the case of BSBK P. Ltd., as per contract there was a separate consideration for design and engineering showing the exact charge for service rendered by the assessee. In the present case there is no such separate consideration.
Customs, Excise and Gold Tribunal - Delhi Cites 6 - Cited by 4 - Full Document
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