TMI Blog2014 (10) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure to invoice showing details of spares and materials used and sold for the purpose of providing service. Therefore, we found on going through the records and invoice produced that the appellant have followed the provisions of Notification No. 12/2003 and it is not only the fact that they had paid tax as per West Bengal State Govt. VAT Act and on ‘deemed sale’ portion, they have also clearly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the service activity of repair and maintenance. 2. By the impugned order, a total amount of ₹ 2,38,57,706/- has been demanded as Service Tax, education cess and secondary and higher education cess. Interest under Section 75 of the Finance Act, 1994 has also been levied. Penalty at the rate of ₹ 100/- for every day for the period from 1-4-2006 to 17-4-2006, ₹ 200/- for e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Tribunal in the case of Wipro GE Medical Systems v. Commissioner of Service Tax [(2009) 19 S.T.J. 97 (CESTAT, Bangalore) = 2009 (14) S.T.R. 43 (Tri.)]. The appeal filed against this decision was dismissed by Hon ble Supreme Court as reported in 2012 (28) S.T.R. J44 (S.C.). 5. However, learned AR relied upon the decision of the Tribunal s Larger Bench in the case of 2013-TIOL-17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra), the facts in the case was considered and a view was taken which was upheld by the Hon ble Supreme Court. Moreover, it was pointed out by learned counsel that for each invoice, the value of spares and materials used was mentioned in the main part as a summary and there was an annexure to invoice showing details of spares and materials used and sold for the purpose of providing service. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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