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TMI BlogServices CasesX X X X Extracts X X X X X X X X Extracts X X X X ..... Services Cases X X X X Extracts X X X X X X X X Extracts X X X X ..... not have any control over loading machines where cement bags were packed and loaded. - held that the supply of manpower cannot be equivated to the services of Cargo Handling 2 Service Tax - 2008 - TMI - 3843 - CESTAT, NEW DELHI Maintenance and repair service - the contract is for routine/break down and capital maintenance of H.T. Motors and routine and break down maintenance - the contract is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not only for repair, it is a maintenance contract and as per Finance Act, Maintenance or Repair Service means any service provided by a person under a maintenance contract or agreement or repair in respect of maintenance or repair - as service provided under a contract, which is a maintenance contract, so demand is justified 3 Service Tax - 2008 - TMI - 3842 - CESTAT NEW DELHI Ad. authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad disallowed the credit in respect of security services on the ground that the bills issued by service provider do not bear any specific name and address - certificate produced before the Comm (A) to establish that the services had been rendered by the service provider to them - no fault can be found on the reliance placed by the Comm. (A) on the certificate - Rule 15(1) not applicable to present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, there is no warrant to interfere with the reduction in penalty 4 Service Tax - 2008 - TMI - 3841 - CESTAT, BANGALORE Photography Services - appellants are entitled to claim the benefit of deductions in respect of inputs used in the photography services - Tribunal has already held that the details of inputs used need not be mentioned in the invoices/bills issued by them, as there is no s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific clause in the Notification 12/03 - cost of raw materials and cost of outside printing deductible from gross turnover/amounts received - impugned orders are set aside and the appeals are allowed with consequential relief 5 Service Tax - 2008 - TMI - 3828 - CESTAT, CHENNAI Building contractors - turnkey contract - appellants executing works contracts awarded by their clients by using the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir own machinery, materials, human resources and money - works were executed on the basis of the approved plan and design furnished by the client - Revenue has not brought out any advice, consultancy or technical assistance so impugned activity not taxable under "Consulting Engineer" X X X X Extracts X X X X X X X X Extracts X X X X
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