have appreciated your appellants' submissions that your appellants being a sub-contractor for a portion of contract Hyundai Heavy Industries Company Limited (hereinafter referred ... contractor or the sub-contractor. The Notification has not made any distinction between the contractor and the sub-contractor. The Notification is applicable
necessary verifications as regards the details of
work done by the sub-contractor of the assessee, viz. M/s. Urja
Infrastructure; (ii).that during ... assessee;
(vi). That the fact that the assessee and the sub-contractor concern,
viz. M/s Urja Infrastructure were „Sister concerns‟ within the meaning
being cash payments and payments by bearer cheque to sub-contractors and the second consisted of payments totalling Rs. 1,35,127 being purchases made ... cash of amounts exceeding Rs. 2,500 at a time to sub-contractors as well as some payments by bearer cheques of similar amounts, totalling
depreciation is allowable @ 60% to contractor/sub contractor as
usage of machineries is to be considered and not who is using the
machineries ... diving, under water wielding, including
hyperbaric techniques. The assessee was a contractor/sub-contractor in
the oilfiled of ONGC during the year. The assessee submitted
account of a contractor during the course of business of plying,
hiring or leasing goods carriages, 3a[where such contractor owns
ten or less goods ... read
as under :
'194C. Payments to contractors and sub-contractors.--(1) Any
person responsible for paying any sum to any resident (hereinafter
in this
such sub-
contracting arrangement and submission of a quarterly verification report from
the Central Excise Officer having jurisdiction over the sub-contractor that such
goods ... destroyed at the sub-contactor's premises in the presence of
jurisdictional Central Excise Officer if the sub-contractor is a Central Excise
registrant
made to JR &Co. is an
expense as they were sub-contractors. Accordingly, the enhancement
notice was issued to the assessee vide letter dated ... contractor' himself or can get the work done by some
other contractors, which in this section has been termed as 'sub-
contractors
sub contract
1. At all times whilst actually engaged on the sub contract works the sub
contractor shall employ a competent and English speaking site ... sub contract works to give instructions, decisions and orders in relation to
the Sub contract works under this sub contract and the sub contractor shall
were to be
erected, adverse weather conditions, stoppage of work by sub-contractor for
almost 18 months, dispute by sub-contractor on payments, re-routing ... reply filed on
23.11.2011, the appellant has submitted that the sub contractor expenses
have been enhanced due to additional demands made by the sub
contractor
contract also include
sub-contract as it could be seen from coverage of payments to sub-
contractors by contractors within the ambit of Section 194C ... themselves but
through appointing sub-contractors independently i.e. actual transporters
who are hired independently by contractors as sub-contractor for
transporting the goods
