2011 (5) TMI 391

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....peal arises against the order passed by the learned first appellate authority holding that the appellant had transported fly ash generated in the thermal plant through pipeline. He has held that this activity is a service as defined under Section 65(105) (zzz) of Finance Act, 1994 (hereinafter referred to as the Act). 2. The learned Counsel; Shri J.K.Mittal appearing on behalf of the appellants....

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.... other hand supports the appellate order and submits that there was transportation of fly ash through pipeline as a result of the activity of the appellant. A certain portion of the consideration paid to the Appellant was linked to quantity of fly ash transported. Therefore, taxation has been done correctly by the authorities below since purpose of the agreement was to transport fly ash through pi....

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....M/s MB(P) Ltd's Technically qualified/trained engineers, supervisors and technicians for alt works i.e. electrical as well as mechanical wing. The technical supervisor for control and instrumentation etc. specially trained for PLC shall be posted to the satisfaction of PSEB. M/s MB(P) Ltd will strength their supervisory staff so s to improve overall performance of system and maintenance standard, ....

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....d how repairing and maintenance was the primary object of the contract. We find from para 12 that certain spares and consumables were used to carry out the scope of activity. Tools were used. Reading of all these paragraphs show that primary object of the contract was repair and maintenance. We also noticed that the contract was governed by special conditions of contract. Para 1 to 5 thereof at pa....