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TMI Blog2019 (5) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ainly/primarily engaged in defence production which are necessary for the country - The view taken by the Department that the said organisation is a commercial concern cannot be appreciated. The activity of construction of compound wall for M/s Bharat Dynamics Limited cannot be said to fall under the category of Commercial or Industrial Construction Services for the purpose of levy of service tax. The rejection of refund claim on this ground is unjustified. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 1249 of 2011 - A/30479/2019 - Dated:- 23-4-2019 - Ms. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri P. Venkata Prasad, Chartered Accountant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bharat Dynamics Limited is a Public Sector Undertaking under the Ministry of Defence. He place reliance on the annual report of the Ministry of Defence to point out that several organisations such as Ordnance Factory Board, Hindustan Aeronautics Limited, Bharat Electronics Limited, Bharat Dynamics Limited etc. have been set up for achieving self reliance in defence production. That in a similar matter, where service tax was demanded for the construction activities carried out for the Ordnance Factory of Government of India, the Tribunal in the case of Raj Engineering Works vs. Commissioner of Central Excise, Nagpur as reported at [2016(46)S.T.R. 613 (Tri.-Mumbai)] had set aside the demand holding that the Ordnance Factory of the Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on facilities for various defence equipment through the Ordnance Factories and Defence PSUs. The products manufactured include arms and ammunition, tanks, armoured vehicles, heavy vehicles, fighter aircraft and helicopters, warships, submarines, missiles, ammunition, electronic equipment, earth moving equipment, special alloys and special purpose steels. 7.2 The following are the main organizations under the Department of Defence Production: Ordnance Factory Board (OFB) Hindustan Aeronautics Limited (HAL) Bharat Electronics Limited (BEL) Garden Reach Shipbuilders Engineers Limited (GRSE) Goa Shipyard Limited (GSL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007-08 6937.81 16740.25 23678.06 2008-09 7229.31 20403.64 27632.95 2009-10 8715.26 25899.64 34614.90 2010-11 11215.01 25975.06 37190.07 7.5 PSUs and Ordnance Factories have as a policy been outsourcing many of their requirements and have over the years developed a wide vendor base which includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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