← Library
High Court of Punjab and HaryanaSTA/8/2017dismissed

Commissioner Of Central Excise And Service Tax, Panchkula v. M/S Lone Star Engineers, 146, Adarsh Nagar, Yamuna Nagar

2019-02-21Mr. Justice R.C. Kathuria (Retd.),Mr. Justice Harinder Singh Sidhu5 pages



     

 !"#"$%&%'() **%&&%'"+"'!+ ,-$%&" '#"+.%$" -/ '$012,  3344",, '! 5&

6&7'"! +'8%'""+&  3 "&4'#"'!   ( 97

 :

 7    97

   

: 7  

   

      ; <:2* + %!! ,/ !

"     #  "    $%&'

 !())* + ,-  .     /$0 !(()   !$ #2!3 '

$.  &'

 4   "'  " . 

   

5 . 6 5 + -7&"

" 

     .      .     .  .5 5      '.  8

- 7  &"

"  

      . 

   . 8 $

 5          

  . " 5  

'.   

 0 !(() " 

5      

   #1 #22(  +       , 

95    

   #( #22(     

 5          

 :

   '   !# #22( ; 9 <       =    .

5      . >

6  55

'.  + 0          ?  ,  #2212/#2!!!#5    '

 "   5   5      '  !$(##!2(; = ' 

  @  1%   13111/ 5 " A

      ## ( #2!) '

#       5     !$(##!2(;   

.      .  " .  :

   !$ #2!3

'

$ 55

   

5 '   95 5   '.   .. . @ 5  5  (10 #2!#

5 '                  5  

   " .     . =   A    5 '     5.    .  .    9     .   ) 7   % @  .      .  " .  '

 5        

" 5 .             '  .    .   . .  5 . 0  5   (10 #2!# 5 5  '              5          5   . =   A         5 '  "  ."    +3  >    .

  ..       5                     

 7   '.       . 7   5   .      .      .       

. "   

*- .  @      .   5 .      . =   

   5  .       .       5   = .=      '  .   ..=    ..= '                ..=   5.5 0 5        



   *-     '5     56  "B  

 ;    "B. ;    '

@

   9C. '.

         D  #1%;#2!;(% @"* -  #( 2!

!((1  .  

B  "'       "     +     E    #2!*!-@  "' .   '         "B'. .   95 5    .

       #2!*!

-   ' .  .

   #1!@  "' , / ? .  5

 .           .         ' .

.    0 5       . 

     .  . ?  @ 

   5     .. .  ( 7      

      (1   #2!#          4          "     . =   A       5 '   ' @  .   . .   , F         . " 

   

   !"#$ #2!)*$3- "

?

)2/*"   . -   .

      "    5.     F ..                .  " . 5  .  D. 6 5  6



; <:2* + %!! , 2#8"

"=+2 +</) 

'; +%"0+2: 2, >8&9  2#8" 7= ; G;D  7. G;D