price portion indicated in contract is inclusive of design and engineering charge of the equipment and material as well as service charges of LSTK contrctor ... Equipment Agreement dated 16.11.1999 is inclusive of design and engineering charge of the equipment and material as well as service charges of Samsung
expenses are incurred towards the
taxable services of Engineering
Consulting Services. All payments made
towards the Engineering
Consulting Service are liable to service
tax under ... paid by them towards the engineering services provided
by their headquarters to the Ruwais Project, under reverse charge
mechanism as per the provisions Section
goods. The appellants collected Technical Service, design and Engineering charges, know-how and engineering charge for chemical plant. We find that the service portion relates
statement of chemical examiner and that of Mr.
Krishan Kumar, in-charge of engineering laboratory in Vadodara unit. The
samples from Gandhar as well
stated ―It is certified that ..... in
addition we charged DM 330,000 towards design,
engineering and site run for the above system. The
design, engineering ... supply was for a
consideration and not free of charge. Thirdly, the design
engineering and site run were not necessary for production of the
imported
received over and above the amount charged in the invoices. Therefore,
the charge of undervaluation is not sustainable. Consequently, the goods
are not liable ... Harish Engg Works is not sustainable. With regard to the three
invoices issued by M/s Mahalaxmi Engg Works, we find that the charge
time of clearance, which has boosted the excise liability. Other than this charge, there is no evidence brought to show that both parties are intentionally ... been proved to bring them to charge. Therefore, duty paid by M/s D.C.M. Engineering Ltd. having gone into the treasury through
PANDA
Revenue proceeded against the respondent M/s. DCM Engineering Ltd. on the charge that the said concern had availed higher amount of Modvat Credit ... been proved to bring them to charge. Therefore, duty paid by M/s. D.C.M. Engineering Ltd. having gone to tragedy through
Bhilai Engineering Corpn. Ltd. Vs. CCE, Raipur reported in 2000 (120) ELT 91 (Tribunal) had upheld the classification of the charging and discharging machines ... case of Bhilai Engineering Corpn. Ltd. vs. CCE, Raipur reported in 2000 (120) ELT 91 (Tribunal) has held that charging and discharging machines
charge would be included twice over.
6. As has been set out in greater detail in the Judgment delivered today in M/s, General Engineering ... inclusion of same charge twice over as erroneously held by the Tribunal.
7. Accordingly, on the principles laid down in General Engineering Works case
