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Judgment Search Results Home > Cases Phrase: pawnee contract Court: customs excise and service tax appellate tribunal cestat bangalore Page 1 of about 255 results (0.069 seconds)

Sep 30 2005 (TRI)

Bses Kerala Power Limited Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... to the earlier contract. it was submitted that the import of gas turbines was on high sea basis, in which there was an element of high sea sale commission for the earlier transaction. ..... the project value. it was submitted that there is no provision under the project import regulations, which contemplates such enhancements. even the relevant rule 6, which speaks of amendment to contract, does not explicitly provide for such enhancement. (x) with regard to commissioners observation that there was no element of high sea sales commission in the impugned replacement transaction as compared ..... (appeals) that the replacement is not a free replacement by the supplier. the replacement items have been purchased from another supplier and they cannot form part of the original contract. it was submitted that the subject goods got damaged due to entry of contaminated water into the turbine due to a tidal reversal in the periyar river. hence the damage ..... power plant at udyogamandal, kerala. they completed all the formalities under the project imports regulations with the customs. as a part of the regulations, they had to register their contract in the custom house. the assessment is done on a provisional basis. as far as the present case is concerned the appellants found that 3 numbers of rotable hot section .....

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Nov 03 2004 (TRI)

Hindustan Aeronautics Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2005)(119)LC75Tri(Bang.)alore

..... of the tribunal in the case of toyo engineering india ltd. (cited supra) wherein the tribunal upheld the revenue's contention for registration of a contract for grant of the benefit of concessional rate of duty. the apex court has confirmed this point in the cases of reliance industries ltd., mihir textiles ..... the citations relied by the learned sdr and pointed out that in the peculiar facts and circumstances of the appellants case, the non-registration of contract should not come in the way in the grant of the benefit as the appellants were under ministry of defence and they were to cross ..... v. cc, mumbai 2001 (130) elt 403 (sc) : 2001 (98) ecr 4 (sc) has again reiterated the view that registration of a -contract is necessary for grant of benefit under the project import regulations. he submits that the citation relied by the learned counsel is distinguishable as in the case of deeksha ..... case, as reported in 1989 (44) elt ssi (tribunal) : 1989 (24) ecr 529 (t), the south regional bench, madras, held that registration of contract as a sin qua non and if the same has not been registered, then the appellant, is not entitled to concessional assessment under heading 84.66 of the ..... duty under 'project imports regulations' which has been rejected on the ground that the project imports had not been registered under project imports (registration of contracts) regulations, 1965 which was held as sine qua non for the grant of the benefit.2. we have heard learned counsel shri t.m. subramanian .....

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Jun 18 2007 (TRI)

Binu John, Proprietor, Ganga Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)12STT99

..... authority i.e. state transport authority that 4 vehicles which are in question were covered under section 2(7) of the motor vehicle act as a contract carriage but they were not covered under section 2(43) of the motor vehicle act as 'tourist vehicle'. on such evidence being produced before the ..... it can be seen that section 2(43) of the motor vehicle act, 1988 defines tourist vehicle as under: (43) "tourist vehicle" means a contract carriage constructed or adapted and equipped and maintained in accordance with such specification as may be prescribed in this behalf; it can be noticed on careful reading ..... the facts of the present case.3. learned dr files written submissions and reiterates the departmental contentions and submits that appellant cannot be treated as contract carriers and should be classified as tour operators.4. we have carefully considered the submissions made by both sides. we find that appellant is not ..... 2(43) of the motor vehicles act read with section read with section 65(51) of the finance act 1994.they are functioning only as contract carriers under section 2(43) of motor vehicles act. however, this plea has been rejected. learned counsel submits that the madras high court in the ..... section 65(52) of the finance act 1994 which is renumbered as section 65(115).2. the plea raised by the appellant that they are contract carriers and cannot be classified under 'tour operator' and that no service tax has been leviable has been rejected. the revenue has proceeded to hold .....

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Jun 22 2005 (TRI)

Andhra Sugars Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2005)(102)ECC103

..... evidence to show that the invoice price is not the correct value. in the instant case, it was not the invoice alone but also the contract between the appellants and their supplier that provided the transaction value of the subject goods and the customs authorities had no reason whatsoever to reject this ..... again, the revenue has no case that anything in excess of the agreed price was paid or payable by the appellants to their supplier under the contract, nor is it the case of the revenue that the said price was influenced by any consideration other than commercial. in such circumstances, there is ..... by learned brothers. however, the pertinent facts which are relevant to the issue arising in the case are being mentioned. the appellants entered into a contract with the singapore party for purchase of 1000 mts of crude sunflower oil (edible grade) at us$ 428 per mt cif kakinada. the goods had ..... ordinary competitive price. the commissioner (appeals)'s view does not appear to be correct. the facts of the case indicate that the appellant entered into contract with singapore party for the supply of 1000 mts. of sunflower crude oil (edible grade) at 428usd per mt cif kakinada on 19.6.2001 ..... and place is importation and exportation in the cases of international trade. the words "ordinarily sold or offered for sale" do not refer to the contract between the supplier and the importer, but to the prevailing price in the market on the date of importation or exportation. we are, therefore, unable .....

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Jan 18 2008 (TRI)

The Commissioner of Central Vs. Jayaram and Ashwajith, Shri

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)13STJ183CESTAT(Bang.)alore

..... accountant under the chartered accountants act. they were unskilled personal without qualifications and were only doing manual work. the employees were covered under the various labour legislations such as contract labour (regulation and abolition act, 1970) and minimum wages act. therefore, the order given by the commissioner (a) in the service providers case, of which ..... grounds for setting aside the impugned orders and pray for restoration of the orders-in-original. in the 'grounds of appeals', the revenue contends that the service contract has been specifically awarded to the 'practicing chartered accountants'. the services rendered by them were in the nature of ledger maintenance work, with the responsibility of maintaining ..... the classification of business. auxiliary services for purpose of discharging services tax liability on remuneration received from m/s mescom for providing ledger maintenance service as per contract with effect from 01.07.2003 and has discharged liabilities accordingly. the adjudicating authority has vide the order impugned disallowed the declaration filed by appellant under business ..... interest and penalty. however the commissioner (appeals) after due consideration noticed that the respondents, chartered accountants were carrying out the ledger maintenance work in terms of the contract and that services rendered are not a professional service of accounting rendered by a practicing chartered accountants. the finding recorded in one of the orders-in-appeal no .....

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Oct 06 2004 (TRI)

Jaisingh Jhaveri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2005)(181)ELT56Tri(Bang.)

..... v. metalman pine mfg co. ltd., [1997 (91) e.l.t. 382 (tri)]. in the above case, even though as per original contract the higher price for the goods have been agreed upon, in view of the breach of contract, negotiations were conducted and the import was made at a lower price. the commissioner dropped the proceedings against the importer accepting the .....

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Oct 09 2006 (TRI)

Blue Star Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)8STJ440CESTAT(Bang.)alore

..... is not the case before us. the kerala high court decision in kerala colour lab association's case (supra) also does not help revenue as in that case the principal contract was that of service and not of sale of photographic material and, therefore, it was correctly held that once the taxing event is rendering of service and the entire activity ..... also been referred to by the gujarat high court in the case of elecon f.ngg. co. ltd. (supra). further in ircon international ltd. (supra), tribunal has held that construction contract could not be subjected to service tax as consulting engineering service, either as a whole or in part and further observed that position remains covered by the decision in the ..... that full waiver was granted and the stay application was allowed based on these circumstances.4. on a careful consideration, we notice that this very aspect pertaining to the work contract i.e. whether it should be vivisected and part of it be subjected to duty was considered in all the above judgments. the tribunal, in the case of cce v ..... that in terms of notification no. 19/2003, the appellants were required to have calculated the due tax at 33% of the gross amount charged from the customers under a contract for supplying a plant, machinery or equipment and commissioning or installation of the said plant, machinery or equipment. the contention of the appellant is that the exemption in the notification .....

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Jul 16 2004 (TRI)

Vera Laboratories Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(173)ELT43Tri(Bang.)

..... required also to take this order for consideration to dispose off this appeal. the foreign buyer is a separate class of buyer under section 4 and fob value adopted being contract value, which includes freight, transportation to the port and taxes up to the port. hence, we allow the appellants' contention. the impugned order is not correct and proper and ..... guided by international prices the export prices are under a separate contract. they have also submitted that foreign buyers are a different class of buyers and par with the indian buyers and different prices are admissible to different class of buyers and ..... that different prices are permissible even within the same class of buyers provided they are governed by commercial consideration. in the present case the export orders were under a contract and the export contracts were subject to several considerations like competition in international market, fluctuating prices, etc. the appellants have pleaded that due to stiff competition for export and the prices being ..... cce v. jayshree chemicals ltd. [1999 (108) e.l.t. 710]. in this matter the purchase orders placed by the exporters and confirmation thereof by the assessee were under a contract and there was different prices for some class of buyers in different places. the tribunal accepted the plea of varying prices for different class of buyers and on that ground .....

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Feb 09 2007 (TRI)

Easso Lifts Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... the case of kone elevators (india) ltd. (supra) has taken a view that the activity is not erection but is a "sale" and it is not "works contract". the learned counsel also relied on the tribunal judgment rendered in the case of daelim industrial co. ltd. 2006 (3) s.t.r. 124 (tri.) : 2003 ..... counsel and submits that the department has correctly quantified the service tax and the appellants should pre-deposit the amount.3. on a careful perusal of the contract, we notice that the composite charges were levied on the appellants for all the activities. they had paid the service tax for the maintenance and repair ..... 765 (t-bang.) wherein it has been held that a "works contract" cannot be vivisected to levy service tax on different activities. therefore he prays for full waiver of pre-deposit of the amounts in the light of the cited ..... (140) stc 22 (s.c.) wherein in an identical issue, the apex court has ruled that the activity was a "sale" of lift and not a "works contract". he also relies on the ruling rendered by the tribunal in the case of turbo-tech precision engineer p. ltd. v. cce 2006 (3) s.t.r. ..... of the finance act, 1994. the appellants were carrying on activity of manufacturing and sale including erection of the elevators/lifts under composite contracts with various customers. the revenue has proceeded to levy of service tax under the category of "erection, commissioning and installation and maintenance or repair services under .....

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Feb 09 2007 (TRI)

Easso Lifts Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)(119)ECC239

..... of kone elevators (india) ltd. (supra) has taken a view that the activity is not erection but is a "sale" and it is not "works contract". the learned counsel also relied on the tribunal judgment rendered in the case of daelim industrial co. ltd. , which has been affirmed by the apex court, ..... and submits that the department has correctly quantified the service tax and the appellants should pre-deposit the amount.3. on a careful perusal of the contract, we notice that the composite charges were levied on the appellants for all the activities. they had paid the service tax for the maintenance and repair ..... .) wherein it has been held that a "works contract" cannot be vivisected to levy service tax on different activities. therefore he prays for full waiver of pre-deposit of the amounts in the light of the ..... 140) stc 22 (s.c.) wherein in an identical issue, the apex court has ruled that the activity was a "sale" of lift and not a "works contract". he also relies on the ruling rendered by the tribunal in the case of turbotech precision engineer p. ltd. v. cce 2006 (3) str 765 (t-bang ..... of the finance act, 1994. the appellants were carrying on activity of manufacturing and sale including erection of the elevators/lifts under composite contracts with various customers. the revenue has proceeded to levy of service tax under the category of "erection, commissioning and installation and maintenance or repair services .....

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