9911796707
TMI Blog2017 (10) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... il light, etc. for 2 wheelers, have their Head Office at New Delhi and the Head Office is also independently engaged in other businesses of contract nature? Held that: - there is no dispute to the fact that the said elements for services received from M/s Nohmi Bosai Ltd., Japan was paid charges for vetting of design drawing of NN-100 System for Fire Detection & Protection System at 2x250 MW, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce have been rightly issued by the Service Tax Division, at Saharanpur under (the Commissioner of Central Excise Service Tax, Meerut-I) under the fact that the appellant who are manufacturer of Head light Tail light, etc. for 2 wheelers, have their Head Office at New Delhi and the Head Office is also independently engaged in other businesses of contract nature and further the said Head Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the limited company, the affairs of the Head Office and the factory are shown and reflected in the final accounts. Revenue enquired into the said matter and in response, the appellant vide the letter dated 08/04/2008, submitted inter-alia under the category of consultancy services, the total amount paid is ₹ 44,23,551/-. Out of this amount ₹ 3,67,223/- related to Financial Year 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no dispute to the fact that the said elements for services received from M/s Nohmi Bosai Ltd., Japan was paid charges for vetting of design drawing of NN-100 System for Fire Detection Protection System at 2x250 MW, Bhilai STPS, Bhilai Jharkhand (Chhattisgarh). Further, we find that the said activity have got no relation with the affairs of the factory at Saharanpur nor any Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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