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2012 (9) TMI 704 - AT - Service TaxApplication for waiver of pre-deposit dues - services of manpower and logistics, and repair and maintenance of dumpers - service tax paid on former and not on latter on ground that consideration received under the contract for maintenance and repair is towards cost of spare parts and VAT is paid on such charges - assessee contended that once they have paid VAT in respect of maintenance and repair charges which involved sale of goods, there cannot be any demand for service tax for the same amount - Held that:- There is no ruling of any Court or Tribunal or any circular of CBEC to the effect that a service provider can pay service tax or VAT at his option. The two levies are under separate provisions in the Constitution and tax due under one enactment cannot be discharged by paying tax under another enactment under a lower rate. Further, tax under a Central enactment cannot be discharged by paying tax under a State enactment. Impugned contract is for providing service and not for sale of goods. In the facts of the case the appellants have not paid service tax on the value received for service as per the existing provisions of section 67 of the Finance Act, 1994 read with provisions of notification 12/2003-ST. Therefore this is not a case for full waiver of pre-deposit of dues for admission of appeal. Pre-deposit of 50% ordered to be deposited within stipulated time – Decided against assessee
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