2020 (10) TMI 731

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ONOURABLE MR. JUSTICE J.B.PARDIWALA 1. This appeal is at the instance of the Revenue and is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Branch, Ahmedabad dated 30.01.2020 by which the Tribunal partly allowed the appeal filed by the respondent. 2. The Tribunal while partly allowing the appeal held as under in paragraphs 6 and 6.1 respect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lectrosteel Castings Ltd., Ahmedabad that they have given work to M/s. Shree Hindustan to act as their sales commissioner agent for pipes. The said work of commissioner agent fails in the Business Auxiliary Services. M/s. Electrosteel Castings Ltd., Ahmedabad has paid Rs. 5,29,110/- to M/s. Shree Hindustan against the services provided to them which includes amount of Servicet Tax." 6.1 Similar,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ration of this Court : "(i) Whether the Hon'ble Customs, Central Excise and Service Tax Appellate Tribunal, Western Zonal Bench, Ahmedabad (CESTAT), erred in its findings that, the activities undertaken by M/s. Shree Hindustan Fabricators cannot be classified under the ECIS (Erection, Commissioning or Installation)." 5. Having regard to the subject-matter and the issue decided by the Tribunal, ....