Ketan Engineering Services vs The Commissioner Of Central Excise on 4 February, 2016
Author: Akil Kureshi
Bench: Akil Kureshi , Mohinder Pal
O/TAXAP/71/2016 ... AHMEDABAD
TAX APPEAL NO. 71 of 2016
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M/S.KETAN ENGINEERING SERVICES....Appellant(s)
Versus
THE COMMISSIONER OF CENTRAL EXCISE,CUSTOMS AND SERVICE
TAX....Opponent
documents including the completion report dated 5.9.2010
of MARS Planning & Engineering Services Pvt. Ltd., an
agency approved by Government of Gujarat for Third Party ... Regarding the completion certificate issued on
5.9.2010 by MARS Planning & Engineering Services Pvt.
Ltd., it was stated that the agency was appointed
Projects Pvt. Ltd. and one M/s. Nemi Engineering
Services.
3. In response to the notice issued, the respondents no. 2 to 4
have filed ... partners i.e. BMS Projects Pvt.
Ltd. and M/s. Nemi Engineering Services did not have
necessary experience of the related work in proportion
example, for site supervisor with minimum
qualification of B.E., Civil Engineering, the
petitioner had offered Rs.345.01 as against Rs.386 by
Page ... Success Services and
600 by Secured Services. In case of site supervisor
with minimum qualification of diploma in civil
engineering, offer of the petitioner
rapid development and proper regulation of water supply
and sewerage services in the State. Section 20 of the
Act pertains to transfer of Government employees ... direct that the
services of such of the existing officers and servants of
the State Government in the Gujarat Public Health
Engineering Service, shall stand
chain management. contracts management, engineering
and design and back operations for finance and accounts
and human resources functions and such services were
availed by units
Patel Engineering Ltd. Union of India (2012) 11
SCC 257; B.S.N. Joshi & Sons Ltd. v. Nair Coal
Services
relied
on the following decisions of Delhi High Court:
( i) Aishwarya Financial Services Pvt. Ltd and ors vs
Future Value Retail Ltd .
( ii) Rohit Bhasin ... Supreme Court in case of Standard
Corrosion Controls Private Ltd. vs. Sarku Engineering
Page 5 of 12
HC-NIC Page 5 of 14 Created
relied
on the following decisions of Delhi High Court:
( i) Aishwarya Financial Services Pvt. Ltd and ors vs
Future Value Retail Ltd .
( ii) Rohit Bhasin ... Supreme Court in case of Standard
Corrosion Controls Private Ltd. vs. Sarku Engineering
Page 5 of 12
HC-NIC Page 7 of 14 Created
Corporation Limited v. SPS
Engineering Limited reported in (2011) 3 Supreme Court
Cases 507 and in case of Schlumberger Asia Services
Limited