TMI Blog2014 (7) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the Tribunal is to the effect that where the sales tax and VAT stands paid on the material it has to be held that the goods were sold by the assessee. In such a scenario, the value of the same, cannot be added in the value of taxable service. Board’s Circular No. 96/7/2007-S.T., dated 23-8-2007 laying down that the value of spare parts sold by a service provider is not required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tenance activity stands shown separately and repair charges stands shown separately. 2. The dispute in the present appeal is as to whether the cost of spare parts, which the appellant used while repairing transformers is required to be added in the value of the service so provided by them, for the purpose of service tax. It is seen that the lower authorities have held that the costs of said mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ystems Pvt. Ltd. v. CST, Bangalore - 2009 (14) S.T.R. 43 (Tri.-Bang.) (2) Dispalla Hotels Ltd. v. CCE, Visakhapatnam - 2010 (18) S.T.R. 75 (Tri.-Bang.) (3) LSG Sky Chefs (India) Pvt. Ltd. v. CST, Bangalore - 2010 (18) S.T.R. 37 (Tri.-Bang.) (4) Imagic Creative Pvt. Ltd. v. CCT - 2008 (9) S.T.R. 337 (S.C.) (5) Delux Colour Lab Pvt. Ltd. v. CCE, Jaipur - 2009 (13) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a service provider is not required to be taken into consideration if the same are subjected to levy of sales tax and VAT and there is clear evidence to show the sale of the same. Circular further goes on to say that the fact of payment of VAT/sales tax on a transaction value indicates that the said transaction is treated as sale of goods. Keeping in view the Board s circular as also the precedent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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