9911796707
TMI Blog2014 (2) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicants involve ‘sale’ under Notification 12/2003-ST dated 20.6.03 read with the definition of ‘sale’ prescribed under Rule 2 (h) of the Central Excise Act, 1944 and accordingly, be excluded from the gross taxable value of service charges - Held that:- in the break-up, the details of the raw materials supplied and its value, have been mentioned. Thus, prima-facie, at this stage, it would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty imposed under Section 78 of the Finance Act, 1994. 2. At the outset, the ld. C.A. appearing for the applicants, has submitted that the Applicants are Public Sector Undertaking and the necessary application seeking COD permission to pursue the appeal before the Tribunal, was pending before the High Power Committee as on 17.02.2011. 3. Further, the ld. C.A. for the applicants has submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be included in the scope of service charges by virtue of Notification 12/03-ST dated 20.6.03 (as amended). It is his submissions that in view of the definition of sale prescribed under the Central Excise Act, 1944, the spare parts and components were sold to the applicant by the Ministry of Defence, Govt. of India. In support of his contention, he has referred to a sample invoices dated 31.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received by the applicants from Ministry of Defence towards repair and maintain of aircrafts. 5. Heard both sides and perused the records. We find that prima-facie, the issue needs determination is, whether the components, parts etc. procured by the Ministry of Defence independently and supplied to the applicants involve sale under Notification 12/2003-ST dated 20.6.03 read with the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
