TMI Blog2009 (5) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be demanded and penalties imposed under various sections of the Finance Act, 1994. The adjudicating authority after considering the submissions made by the appellant before him came to the conclusion that the cost of materials needs to be included in the gross amount for the purpose of calculation of the liability of Service Tax. He did not agree with the contention that the materials/parts were sold by the appellant. Coming to such a conclusion, he confirmed demand of the differential Service Tax directed the appellant to discharge the interest liability and did not impose any penalties. Aggrieved by such order, appellants are before us. 4. Ld. Authorised representative appearing for the appellant submitted that the issue is regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax liability of the appellant. On the factual matrix, 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. The invoices produced before us are not disputed by the Revenue. On perusal of the invoices, we find that the contention of the ld. Counsel for the appellant that they are charging for parts/materials separately and paying sales tax is correct. If that be so, we find that the decision of the Hon'ble Supreme Court in the case of M/s. BSNL (supra) will directly cover the issue in favour of the appellant as regard the non-includability o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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