2011 (5) TMI 391

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..... appellants were engaged in the service of transportation - There was no dispute by Revenue of the fact that part of the consideration received in respect of maintenance and repair of machinery has suffered tax - Appeal is allowed
D N Panda, Mathew John, JJ. For Appellant: Shri J K Mittal, Adv. For Respondent: Shri B L Sonil, SDR Per: D N Panda: This appeal arises against the order passed b .....

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..... eration and maintenance of dry fly ash handling system installed at Guru Gobind Singh Super Thermal Plant at Ropar. If the primary activity was transport of goods through pipeline, there may be levy. Therefore, he contends that order levying service tax of Rs. 21,97,404/- followed by penalty and interest is not in accordance with law. 3. Learned DR on the other hand supports the appellate order a .....

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..... ls, K pumps, the pie lines (primary and secondary) with associated equipment PLC system, peunatic system, controls and instrumentation and electrical equipment etc, i.e. complete dry fly ash handling system existing at site. Further brief scope of work is defined in section-V: The system shall be maintained by M/s MB(P) Ltd's Technically qualified/trained engineers, supervisors and technicians f .....

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..... ng the ash in the ratio of ash received by them." 6. While reading para 5, we tried to find out how para 5 was executed. From para 10 of the agreement, it is noticed that the work narrated in para 5 was done by the man power enumerated in para 10 of agreement. Therefore, we proceeded to find how repairing and maintenance was the primary object of the contract. We find from para 12 that certain sp .....

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..... he contract was partially operation of fly ash handling system owned by PSEB and partially maintenance and repair of the system. The Appellant cannot be held to be doing the service of transporting flyash through pipeline. For the observations above, reliance made by the learned SDR on Oil India ltd vs. CCE Dibrugarh reported in 2008 (12) STR 115 (Tri.Kol) is of no relevance to the present case be .....

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