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2014 (8) TMI 145 - AT - Service TaxValuation - Retreading of tyres - Management Maintenance & Repairs Service - Commissioner (Appeals) held that the cost of the rubber used for retreading of tyres is not to be taken into consideration while arriving at the assessable value for the purpose of service tax in view of Notification No. 12/2003-ST - Whether the respondents are entitled for the benefit of Notification No. 12/2003-ST - Held that:- as per the provisions of the Notification, there is a specific condition that there should be documentary proof specifically showing the value of material sold. In the present case, the respondents were clearing the goods under the consolidated invoice and uniformly charging taking 60% towards the value of the material and 40% towards service. There is no separate invoice regarding the actual sale of goods and material - in the case of retreading of tyres where the invoices are showing deemed sale of certain percentage of material the benefit of Notification No. 12/2003 is not available. The Tribunal further held that the material used for repairs of tyres cannot be considered as spare - order whereby the Commissioner (Appeals) allowed the benefit of Notification No. 12/2003-ST is set aside and the order passed by the adjudicating authority in this regard is restored - Following decision of Ador Fontech Ltd. [2014 (7) TMI 1008 - CESTAT MUMBAI] - Decided in favour of Revenue.
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