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TMI Blog2018 (12) TMI 1736X X X X Extracts X X X X X X X X Extracts X X X X ..... ction fees as agreed upon in the tender documents. It is, therefore, a clear case of non-deposit of service tax component collected in the various invoices. The tender process makes it clear that the payment of inspection fees also must comply with the provisions of Finance Act, 1994 and, thereby, includes the service tax component. Implicitly, service tax component had been collected and this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant Shri Dilip Shinde, Assistant Commissioner (AR) for the respondent ORDER This appeal of The Executive Engineering, Chief Gate Erection Unit No.2, Nagpur arises from order-in-appeal no. NGP/EXCUS/000/APP/273/14-15 dated 13th February 2015 of Commissioner of Central Excise Customs (Appeals), Nagpur which has upheld the order of the lower authority confirmi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spection fees were paid on dates specified in the contract and the said amount was to include applicable service tax; it was contended that the activity undertaken by the appellant is not a taxable service. However, it is seen from the records that the office of the appellant has admitted that service tax had been collected along with inspection fees as agreed upon in the tender documents. It is, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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