I have heard both the sides and of the considered view that the Diesel Generating sets are not manufacturing anything and they are only giving support to the machinery, hence, they are not covered under the intent of entry 86 of the Third Schedule appended to the DVAT Act 2004 because if if would have been the intention of the legislature then it would have been clearly mentioned in the entry itself.
In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance
Service Tax Return (ST-3) for the period April,14 – September,14 is now available for e-filing by the assesses in both offline and online version. The last date of filing the ST-3 return for the said period is 25th October, 2014. However, to avoid congestion and inconvenience in the last minute, all assesses who wish to […]
