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2009 (5) TMI 171 - AT - Service TaxMaintenance or repair service - The valuation adopted is that the appellant discharges Service Tax liability on the labour charges and does not the cost of parts/materials used by them for providing such ‘maintenance or repair services’, for discharge of Service Tax liability - whether the value of the parts/materials consumed by the appellant needs to be included for arriving at the Service Tax liability of the appellant. - we find that the invoices which were produced before us clearly indicate materials charges and labour charges differently and we also find that in the very same invoices clearly indicate the discharge of Central Sales Tax as the amount of material cost. - we find that the decision of the Hon’ble Supreme Court in the case of M/s. BSNL [2006 - TMI - 309 - Supreme court] will directly cover the issue in favour of the appellant as regard the non-includability of the value of the parts/materials for arriving at the correct Service Tax liability. We also find that the Principal Bench of the tribunal in the case of M/s. Delux Colour Lab Pvt. Ltd. [2008 - TMI - 31837 - CESTAT NEW DELHI] were dealing with similar issue, wherein it was held that sale cannot be treated as service and vice versa. - impugned order which confirms the demand on the amount of the materials/parts sold and used for rendering of repair and maintenance service is incorrect and the impugned order to that extent is liable to be set aside
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