9911796707
TMI Blog2012 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case are that the respondent-M/s Technical Associates Limited is engaged in rendering the services of maintenance and repair of Transformers. The respondent entered into an agreement with U.P. Power Corporation Limited for repair and testing of damaged Transformers, whereby respondent has to lift the damaged Transformers and after repair, re-installed the same. 3. During the scrutiny, the A.O. found that during the period from 01.04.2006 to 31.03.2007, the respondent has lifted the damaged Transformers by their own Trucks and charged a sum of Rs. 5,31,400/- from U.P. Power Corporation on account of "maintenance and repair" of the old and damaged Transformers. The A.O. opined that, on this amount, the respondent is liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges should be included in the gross value and in the instant case, the respondent has not paid Service Tax on the amounts in question, So, the respondent is liable to pay Service Tax along with interest and penalty as per Section 64(50b) of the Finance Act, 1994. He read out this Section, which on reproduction, reads as under: "50b : - 'goods transport agency' means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called." Lastly, he made a request to set aside the impugned order passed by the Tribunal. We have heard learned counsel for appellant-department and gone through the materials available on record. 6. It may be mentioned that service sector in India is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Power Corporation Limited. 8. When Transformers have been transported in their own Truck and no transportation charges were paid to any third party, then there is no question for charging the Service Tax as per Section 65(50b) of the Finance Act, which states that 'goods transport agency' means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 9. In the instant case, no consignment note was issued and no services were taken from any third party for transportation of the Transformers. The lifting, repair and installation are the composite activities, for which the contract was signed between U.P. Power Corporation and the respondent. Neither transportation ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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