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2018 (4) TMI 294 - CESTAT BANGALOREValuation - inclusion of cost of materials - Maintenance or repair service - Department took the view that the cost of materials also should be included for the purpose of levy of service tax - benefit of N/N. 12/2003-ST dt 26/02/2003 - Held that: - the issue for the earlier period stands settled in favor of the appellants in the case of M/s. Hindustan Aeronautics Limited Versus The Commissioner of Service Tax Bangalore [2013 (12) TMI 799 - CESTAT BANGALORE], where it was held that the benefit is allowable inasmuch as the value of material which has been used in the course of repair has been specifically mentioned and service tax paid already on the value of service. There is no justification In the stand of the Department that service tax is to be paid by including the value of the materials. Appeal allowed - decided in favor of appellant.
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