HINDUSTAN AERONAUTICS LTD. Vs. COMMR. OF SERVICE TAX

JUDGEMENT

(1.) THIS appeal is directed against the Order -in -Original No. 8/2008 dated 31.3.2008.

(2.) THE relevant facts that arise for consideration are:

(3.) LD . Jt. CDR on the other hand would reiterate the findings of the adjudicating authority. She would also draw our attention to the documents filed along with comments from the office of the Commissioner of Service Tax and would submit that the invoices which have been raised by the appellant on Indian Air Force or the Ministry of Defence, do not indicate the sales tax liability being discharged by them. It is her submission that in the absence of any sales tax being paid by them, the contention of the appellant that they have supplied the materials separately does not hold any water. She would submit that the appeal filed by the appellant be rejected.