TaxTMI 
TaxTMI 
2019 (10) TMI 534
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....ve for the Respondent ORDER PER: RAMESH NAIR The present appeal has been filed by M/s Nova Tech Engineers against order passed by the Commissioner, Service Tax, Ahmedabad. The brief facts of the case are that the Appellants are undertaking fabrication, machining etc. of machinery parts / components on job work basis, out of raw material and with the infrastructure facilities provided in the fac....
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....factory and the raw materials were received under Annexure-II of challans in terms of Rule 4 (5)(a) of CCR, 2004 read with Notification No. 214/86-CE. The appellant has produced the contract of the job work, labour invoices, challans for movement of goods and certificate issued by Principal manufacturers that they have discharged the excise duty on their final product. So far as the activity of fa....
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....e tax since the statutory provisions of Service tax has exclusive definition of 'Works Contract'. The Hon'ble Supreme Court in the case of Hotel & Restaurant Association - 2007 (5) STR 161 (SC) held that the definition of a term in one statute cannot be used as a guide for construction of some term in another statute particularly in a case where the statutes have been enacted for different purpose....