2015 (2) TMI 569

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....54954/2014-CU(DB)<br>Service Tax<br>G. Raghuram And R. K. Singh,JJ. For the Appellant : Shri V Laxmikumaran , Adv. For the Respondents : Shri Amresh Jain, DR & Shri Govind Dixit, DR ORDER Per: R K Singh: The appellants filed miscellaneous application for early hearing of the stay application. We allow the application as the stay petition is also listed for today. The appellants f....

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....emand and penalties. The appellant have contended that as per the contract their responsibility was to provide maintenance and repair of the tower stations so that they are in ready condition for operation. The scope of their service is detailed in the contracts which include the charges for filling diesel in the DG sets. They said that diesel was required not for providing service but for generat....

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....uding generating set are found to be ready to function whenever required. Thus diesel consumption is not required for providing such service but diesel consumption is required for generating electricity. We find that electricity is "goods" and "diesel" is clearly an input for producing electricity by generating sets. Also we find that as per the contract the appellants were required to procure die....

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.... service tax. We find that in the case of Xerox Modicorp Ltd. vs. State of Karnataka - Manu/SC/0505/ 2005 Hon&#39;ble Supreme Court held that in case of operation of Xerox machines transfer of property in the form of tones/developer take place as the property passes the moment the goods are put in the machine because at that stage they are not consumed but are tangible goods which can pass; they a....