2015 (10) TMI 629

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....lant : Shri B.S. Meena, Addl. Commr (AR) For the Respondents : Shri P.V. Sadavarte, Adv ORDER Per M V Ravindran These appeals are directed against the Orders-in-Appeal No. SR/273/NGP/2010 dated 30.08.2010, SR/274/NGP/2010 dated 30.08.2010, SR/381/NGP/2010 dated 19.08.2010 passed by Commissioner of Central Excise (Appeals), Nagpur. 2. Revenue is aggrieved by the said order on the gro....

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.... the respondents - assessees that they have undertaken a job, consideration for which is paid on the basis of lump sum amount. First appellate authority after considering the facts of the case has come to a conclusion, relying on the judgement of the Tribunal in the case of Ritesh Enterprises Vs. Commissioner of C.Ex., Bangalore 2010 (18) STR 17 (Tri. Bang.) that no taxable services are provided. ....

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.... scope of the Notification No. 8/2005-ST dated 1.03.2005, I hold that, the demand of Service Tax from the Appellant with respect to the aforesaid activity done by the appellant by the lower authority is not sustainable. 9. The Appellant has also relied heavily on the Hon'ble Tribunal in the case of M/s. Ritesh Enterprises Vs. CCE, Bangalore as reported in 2010 (18) STR 17 (Tri.-Bang.)....

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.... the present case, the activity carried out by the Appellants is part and parcel of the manufacturing activity of Transmission Line Tower, M/s. Amitasha Enterprises Pvt. Ltd. have also admittedly factored in the above expenses incurred towards the activities of the appellants, in their cost of production on which appropriate duty was paid at the time of its clearances from their factory. As pleade....