TMI Blog2019 (12) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... ross amount charged - HELD THAT:- The issue is no more res-integra. The Hon ble Allahabad High Court in the case of COMMISSIONER CENTRAL EXCISE VERSUS M/S. MAHENDRA ENGINEERING LTD. [ 2014 (9) TMI 480 - ALLAHABAD HIGH COURT] has held that Tribunal correctly held that assessee was not liable to pay Service Tax on the gross amount charged in repair of transformers including value of consumables lik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Obra Thermal Power Project falling under the category of Management, Maintenance Repair Services . They were engaged in Works Contract Service with the said Thermal Power Plant, alongwith supplying of the material. The appellant was discharging its Service Tax liability on the value of the services indicated in the said contract. 3. Based upon the information received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the value of VAT paid on material during the course of service has to be excluded from the gross value. However, he calculated the value of the such materials and excluded the same and brought the demand to the extent of ₹ 19,92,170/-. The said order is impugned before us. 5. The appellant s contention is that in terms of Notification No.12/2003-ST dated 21.08.2003 rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voices issued by assessee, the value of goods used, such as transformer oil and service charges are shown separately and in respect of supply of consumables used in providing the service of repair, sales tax or, as the case may be, VAT is paid- Tribunal correctly held that assessee was not liable to pay Service Tax on the gross amount charged in repair of transformers including value of consumable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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