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In case of divisible contract no service tax on material value
Case Law Details
- Case Name
- R.K. Industries Vs Commissioner of Central Excise (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
CESTAT, NEW DELHI BENCH
R.K. Industries
versus
Commissioner of Central Excise
FINAL ORDER NO. 55516 OF 2013
STAY ORDER NO. 56024 OF 2013
APPLICATION NO. ST/STAY/681 OF 2012
Appeal No.ST/319 OF 2012
FEBRUARY 6, 2013
ORDER
D.N. Panda, Judicial Member
This bench had an occasion to hear similar matters on divisible contract in the case of Balaji Tirupati Enterprises v. CCE [Vide Final Order No. ST/A/735/12-Cus, dated 21-11-2012] and CCE v. Kailash Transformers [Vide Final Order No. ST/A/402/12-Cus, dated 23-5-2012]. It was opined in those orders that insofar as supplies of material are concerned...
