9911796707
TMI Blog2011 (4) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessees are liable to pay service tax for the services rendered by them with effect from June 16, 2005. The assessees are in the business of undertaking turnkey projects involving designing, supply, installation and commissioning of fire safety and protection systems and building access/management systems. According to them, the turnkey contract entered by them with their client has the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Notification No. 12/2003-ST dated March 1, 2003. The request of the assessees had been rejected on the ground that if the benefit of exemption under Notification No. 19 of 2003 is availed, the above notification then benefit under Notification No. 12/2003-ST dated March 1, 2003 cannot be given and it was held that the services rendered by the assessee come under the category of erection a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment , and the High Court has no jurisdiction to adjudicate the said issue, as held by this court in the case of Commissioner of Central Excise v. Mangalore Refineries and Petro Chemicals Limited in CEA No. 6/ 2007 dated September 1, 2010. The appeal lies to the apex court unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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