TMI Blog2017 (3) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax - the adjudicating authority is to ascertain where VAT has been paid and in those cases value of the component will be excluded and wherever the VAT is not paid that can be brought under the clutch of the service tax including the value of the goods as well as the service - appeal allowed by way of remand. - Service Tax Appeal No. 58141 of 2013 - Final Order No. 51970/2017 - Dated:- 17-2-2017 - Mr. (Dr.) Satish Chandra, President Mr. V. Padmanabhan, Member (Technical) Shri Ramesh Krishnan, Advocate for the appellant Shri J. P. Singh, AR for the Revenue ORDER The present appeal is directed against the order-in- original No.15/2013 (ST)JAIPUR dated 17-03-1213 passed by the Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant relied on the ratio laid-down by the Hon ble Supreme Court in the case of CCE C, Kerala vs. Larsen Toubro Ltd. -2015 (39) STR 913 (SC) wherein para 16 it was observed that: 16. At this stage, it is important to note that the scheme of taxation under our Constitution. In the lists contained in the 7th Schedule to the Constitution, taxation entries are to be found only in lists I and II. This is for the reason that in our Constitutional scheme, taxation powers of the Centre and the States are mutually exclusive. There is no concurrent power of taxation. This being the case, the moment the levy contained in a taxing statute transgresses into a prohibited exclusive field, it is liable to be struck down. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a contract and the cost of establishment which is relatable to supply of material involved in the execution of the works contract only can be included in the value of the goods . For the same reason the Centre cannot include the value of the SIM cards, if they are found ultimately to be goods, in the cost of the service. As was held by us in Gujarat Ambuja Cements Ltd. vs. Union of India [(2005{ 4 SCC 214], SCC at p 228, para 23:- This mutual exclusivity which has been reflected in Article 246(1) means that taxing entries must be construed so as to maintain exclusivity. Although generally speaking, a liberal interpretation must be given to taxing entries, this would not bring within its purview a tax on subject-matter which a fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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