2009 (5) TMI 54

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....SH KUMAR, TECHNICAL MEMBER S.P. Ojha for the Appellant. Fateh Singh for the Respondent. ORDER D.N. Panda, Judicial Member.- Ld. Consultant Shri S.P. Ojha submits that the transactions made by Maruti Udyog Ltd. as seller of the vehicle to a Central Government Department in terms of page 114 to page 122 of the appeal folders exhibiting respective invoices have been held by the department....

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.... revenue for which revenue lost its appeal before the Hon'ble High Court of Punjab & Haryana in the case of CCE v. United Plastomers [2008] 14 STT 67. Therefore, he submits that the authorities below having misconstrued the transactions, brought the appellant to the tax which is not legally permissible. Therefore, he prays that the appeal may be allowed. 2. Ld. DR argues that the information co....

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.... Central Ordinance Depot and movement goods were from Gurgaon by Maruti to the buyer and that was at the risk of the buyer on delivery at Gurgaon itself. There is nothing available on the record to appreciate that the appellant acted as a consignee of the goods by the consignor Maruti Udyog Ltd. We are, therefore, compelled to hold that a sale transaction cannot be converted into a service provide....