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2014 (7) TMI 1008 - AT - Service TaxValuation - Management, maintenance or repairs - Inclusion of the value of material and consumables for the purpose of discharging the liability under the Service Tax - Notification 12/2003-ST - appellants were clearing the goods under a consolidated invoice and uniformly taking 80% of the value of material and consumables and 20% towards the service. - The appellants' contention is that the material and consumables were sold on payment of appropriate VAT hence the value of material and consumables are not to be taken into consideration for the purpose of service tax - Held that:- as per the provisions of the above Notification, there is a condition that there should be documentary proof specifically indicating the value of goods and material sold - There is no separate invoice regarding the sale of goods and material - The materials used for repair cannot be considered as spare parts, therefore the ratio of the above decision is not applicable on the facts of the present case. - Decision in the case of Wipro GE Medical System Pvt. Ltd (2008 (8) TMI 207 - CESTAT, BANGALORE) distinguished. The activity undertaken by the appellants is more akin to the activity under consideration in the case of Safety Retreading Co. (2012 (6) TMI 719 - CESTAT, CHENNAI (THIRD MEMBER)), therefore the ratio of the above decision is fully applicable on the facts of the present case - no merit in the contention of the appellants that the value of material is not to be taken into consideration for purpose of service tax. - Decided against the assessee. Extended period of limitation - Held that:- demand is for the period July 2003 to March 2008 and the show cause notice was issued on 7.10.2008 alleging suppression with intent to evade payment of tax. - in response to queries raised by the Revenue vide letter dated 25.10.2005, the appellants explained their position regarding payment of service tax. - audit raised an objection on 16.12.2006 - the allegation of suppression with intent to evade payment of tax is not sustainable. - the demand beyond the normal period of limitation is not sustainable and set aside. - penalties also waived - Decided partly in favour of assessee.
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