9911796707
TMI Blog2014 (4) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ods charged by the appellant from its customers represent only the price of the goods or also include consideration for performing a service also - Held that:- The issue is contentious one and needs deeper consideration, which can be gone into detail at the time of final hearing of the matter - Conditional stay granted. - ST/12657/2013 - - - Dated:- 1-1-2014 - M V Ravindran And H K Thakur, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing taken up:- - Contract Type 1 - Order for supplying of cooling towers and parts thereof. - Contract Type 2 - Separate orders for supplying of cooling towers and separate orders for carrying out installation, erection and commissioning of cooling towers; and - Contract Type 3 - Single orders showing separately the quantity and value of supply of cooling towers and parts ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract of Type-2, it was argued that these are separate vivisected contracts for supply of goods and providing services. That providing of supply of goods is not a Works. Contract. He also relied upon the provisions of Rule 2A (i) of the Service Tax (Determination of Value) Rules, 2006 in support of his argument that value of material supplied is not required to be added while discharging duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority in Para 15.2 has categorically held that provisions of Rule 2A above is not applicable as the VAT/CST has not been paid by the appellant on the actual value of transfer of property in goods. The issue is contentious one and needs deeper consideration, which can be gone into detail at the time of final hearing of the matter. Accordingly, at stay stage, appellant is required to be put to ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
