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2014 (2) TMI 1132 - AT - Service TaxValuation - inclusion of value of replaced parts such as HV/LT leg coils, transformer oil and other goods used in the process of repair/ maintenance of old/ damaged transformers. - Waiver of pre-deposit - Held that:- The agreement between the parties catalogues a break-up of the total cost of repair and maintenance, under several heads such as labour charges and value of items to be replaced - Tribunal in the final order passed in vide the final order [2014 (2) TMI 1136 - CESTAT NEW DELHI] and in the final order [2014 (2) TMI 1137 - CESTAT NEW DELHI] has consistently ruled that goods which are deemed to have been sold in execution of works contracts, including in the process of rendering the taxable repair / maintenance service cannot be included within the ambit of the taxable value for the service provided. The decision of this Tribunal in Balaji Tirupati Enterprises vs. CCE, Meerut-II is confirmed by the decision of the Allahabad High Court. Revenue's appeal there against was rejected in CC&CE vs. Balaji Tirupati [2014 (1) TMI 404 - ALLAHABAD HIGH COURT]. Order of Commissioner (Appeals) set aside - stay granted - Matter remanded back - Decided in favour of assessee.
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