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2013 (12) TMI 799 - AT - Service TaxDemand of service tax - Maintenance and repair service - Inclusion of cost of materials for the purpose of levy of service tax - Held that:- invoices the cost of materials and ATF have been shown separately. Further on verification of 2 - 3 invoices, we also find that the cost of materials and ATF have not been arrived at on a notional basis. No doubt the details of materials have not been given. Further we also take note of the fact that the show-cause notice issued by the department recognized the fact that the value of materials was shown separately in the invoices. There is no finding either in the show-cause notice or in the adjudication order that the value of materials and ATF shown in the invoice does not reflect the actual position but has been indicated on a notional basis. Thus, we find on our own verification of a few invoices as well as the show-cause notice and the order-in-original, clearly show that in this case the materials and the ATF value were shown separately and repair/service cost was shown separately. Further the learned counsel also submits that the appellants have not availed CENVAT credit. Therefore, we see that the appellant has fulfilled the conditions required to be fulfilled for availing the benefit of Notification No.12/2003-ST dated 20.6.2003 - Decided in favour of assessee.
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