2019 (10) TMI 534

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....hri. L. Patra Authorized Representative 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 in....

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....em in their own factory or in the customer's 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 thei....

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....CST Act, which cannot be applied under service 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 sta....