2008 (4) TMI 104

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....or the Appellant. Shri R. K. Verma, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - 1. Heard both sides on the stay petition. 2. The relevant facts, in brief, are as follows (a) The applicant has entered into contracts with Indian Railways, M/s. Northern Coal Fields Limited and M/s. Vikram Cement Limited and supplied goods/services. (b) The Department issued show ca....

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....g the contract with M/s. Vikram Cement Limited came to the conclusion that the same contract clearly envisages rendering of services relating to "design, engineering, supply, supervision and commissioning of lime stone crushing plant" and therefore held liable for Service tax and accordingly confirmed demand of Rs. 68,34,000/- besides imposition of penalties under various sections. 3. Learned A....

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....Commissioner. 5. We have carefully considered the submissions from both sides. All the above five judgments relied by the learned Advocate have been extensively dealt with by the learned Commissioner in paragraphs 16.5, 16.6, 16.7 and 16.8 of her order and has been distinguished. We find prima facie merit in her findings. 5.1 Further, in many cases of supply of goods, some associated service....

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.... gone by similar yardsticks and held that contracts entered by the appellant with two parties do not attract Service tax but held that the contract with M/s. Vikram Cement Limited attracts Service tax. The reliance was sought to be placed by the appellant on the stay order passed by the Tribunal in their own case reported in Larsen & Toubro Limited v. CCE, Vadodara-II - 2007 (7) S.T.R. 224 (Tri.-A....