TaxTMI 
TaxTMI 
2015 (1) TMI 231
X X X X Extracts X X X X
X X X X Extracts X X X X
.... - 560 004 for consultancy in 'debottlenecking, modernization, capacity enhancement of their existing plant, and diversification into premium rutile grades of pigment, along with complete 'effluent treatment plant.' In Clause 2.4.15 of the above agreement, it was stated that 'in order to execute the Project expeditiously, MECON shall place order for and on behalf of TTPL, after receiving due approval from TTPL (approvals shall be given by TTPL within a reasonable time on receipt of connected documents from MECON). Necessary authorization would be given by TTPL to MECON to act for and on behalf of TTPL as an employer/purchaser.' 2. As per the authorization dated 4/1/2006 given by TTPL (Client), MECON (Consultant), for and on behalf of M/s T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pigment production of 50 tpd as follows. i. Providing complete process know-how with all the latest improvements. ii. Supply of basic engineering documents. iii. Supply of critical/proprietary equipments/facilities, commissioning spares including inspection of the same. iv. Detailed engineering of the equipment/facilities supplied by the contractor. v. Approval of the detailed engineering documents developed by the purchaser/consultant. vi. Supervision of erection activities of Copperas Recovery plant and Acid Recovery plant. vii. Acquainting the purchasers personnel to assimilate the technology, transfer of technology and imparting training to the purchasers personnel for the operation & maintenance of the plant. viii. Commission....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ory services for erection and commissioning including establishing of process guarantee and training for clients personnel for Copperas Recovery Plant and Acid Recovery Plant at TTPL. He submits that from the very words used in the clause it becomes very clear that the foreign supplier of the equipment is not required to provide erection, commissioning and installation service. He also draws our attention to the schedule of payment for contract price wherein deputation of advisory personnel has to be based on actuals and fee for operating personal training and submits that both these payments have not been made and it is not the observation in the impugned order also that such payments have been made. Further he also draws our attention to....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in respect of the invoices mentioned in Para 23 above for which there is no corresponding Bill of Entry, as follows: Sl. No. Invoice No. & Date Amount in Euro Corresponding Ledger Debit Service Tax @12.36% 1 CEP 200608 dt. 13.04.2006 591300 3,38,85,781 41,88,283 2 CEP 200610 dt. 17.05.2006 591300 3,48,21,623 43,03,953 3 CEP 200611 dt. 15.06.2006 591300 3,49,22,315 43,16,398 4 CRP/01/05-06 dt. 17.06.2006 680000 12,16,69,652 1,50,38,369 5 CRP/02/05-06 dt. 17.06.2006 680000 6 CRP/03/05-06 dt. 17.06.2006 680000 Total 2,78,47,003 29. Clearly these invoices have not been subjected to any Customs duty and they pertain to service element in the contract. The amount paid by t....