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TMI Blog2012 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ut without lifting the Transformers, repair is not possible and to be considered integral part of the repair - no question for charging the Service Tax as per Section 65(50b) as no services were taken from any third party. - CENTRAL EXCISE APPEAL NO. 2 OF 2012 - - - Dated:- 12-1-2012 - UMA NATH SINGH AND DR. SATISH CHANDRA, JJ. Rajesh Singh Chauhan for the Petitioner. ORDER Dr. Satish Chandra, J. Present appeal under Section 35G of the Central Excise Act, 1944 has been preferred against the impugned order dated 20.06.2011 passed by Customs, Excise Service Tax Appellate Tribunal, New Delhi in Appeal No.ST/1536/2010-CU (DB), Commissioner, Central Excise, Lucknow v. M/s Technical Associates. 2. The brief facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalties. Not being satisfied, the department has filed an appeal before the Tribunal, who vide its impugned order affirmed the order of the First Appellate Authority and dismissed the appeal filed by the department. Not still being satisfied, the department has knocked the door of this Court by filing the present appeal. 5. With this background, Sri Rajesh Singh Chauhan, learned counsel for the department relied on the order of the A.O. He submits that transportation is a taxable service. Therefore, the value of taxable service would also include the cost of transportation and, as such, the tax liability would arise on the total gross value paid on account of "repair and maintenance". He further submits that transportation charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract. Any loss or damage to the transformers during the transportation/carriage will be the responsibility of the contractor." From the above, it appears that it is the responsibility of the contractor to transport the defective Transformers and any damage caused during transportation shall be charged from the contractor. Further, it appears that the respondent has lifted the Transformers in his own Truck and no services were taken from any transporter. The contract is only for repair and maintenance of the Transformers but without lifting the Transformers, repair is not possible. Thus, lifting and re-installation of the Transformers is an integral part of the repair, for which a contract was entered into between the respondent and U.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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