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2014 (9) TMI 480 - HC - Service TaxValuation of service - Whether abatement of cost of material replaced for repair of transformer as stipulated under Notification No. 12/2003. S.T. dated 20.06.2013 is admissible to the respondent or service tax is liable on gross value of bill charges from customers as laid down under Section 67 of the Finance Act, 1994 - Held that:- in the invoices issued by the assesssee, the value of goods used, such as transformer oil and service charges are shown separately and in respect of the supply of consumables used in providing the service of repair, sales tax or, as the case may be, VAT is paid. The Tribunal, in this factual situation, observed that when the value of goods used was shown separately in the invoices on which sales tax or VAT has been paid, the service tax would be chargeable only on the service/labour component and the value of goods used for repair would not be includible in the assessable value of service. In the grounds which have been formulated by the revenue, the admitted position of fact has not been disputed, as stated in the order of the Tribunal. Hence, the appeal will not give rise to any substantial question of law particularly having regard to the earlier judgment of the Division Bench in Balaji Tirupati Enterprises [2014 (1) TMI 404 - ALLAHABAD HIGH COURT] - Decided against Revenue.
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