Supreme Court of India
Commissioner of Customs and Central Excise Vadodara v. M/s Jyoti Limited and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above discussion and for the reasons stat ed above all the appeals filed by the Revenue fail and the same deserve to be dismissed and are accordingly dismissed.
Judgment, page 5
From the headnote
Service Tax – Works Contract – Respondent-assessee compan y was engaged in manufacture of mechanical, engineeri ng and electrical goods falling under Chapters 84 and 85 of Central xcise Tariff Act – In respect of certain buyers, the asses see merely sold their products – In respect of certain buyers, at thei r request, the assessee had undertaken, at the customer's site, cer tain activities like construction, civil works including installatio n, erection and commissioning of machinery to specific requirements of the customers – They collected amounts billed variedly as charges towards
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