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2014 (10) TMI 453 - AT - Service TaxManagement, Maintenance or Repair Service - GTA service - Whether service tax is leviable on the value of goods supplied while rendering management, maintenance or repair service - Held that:- Hon’ble High Court of Delhi the case of G.D. Builders & Others v. Union of India - [2013 (11) TMI 1004 - DELHI HIGH COURT], has clearly held that Section 67 of the Finance Act, 1994 enables the Government to levy Service Tax only on the consideration received for rendering of taxable service and it prohibits inclusion of value of goods supplied while rendering of a service. The same decision was followed by the Larger Bench of this Tribunal in the case of Hindustan Aeronautics Ltd. v. Commissioner of Service Tax, [2013 (11) TMI 1410 - CESTAT CHENNAI (LB)]. In view of the above decisions it appears that the impugned order is not sustainable in law and the matter has to be considered afresh by the adjudicating authority with respect to the appellant’s claim that the Service Tax confirmed in the impugned order pertains to the value of goods supplied and not on the consideration received for rendering of service on which they have already paid the Service Tax. The appellant is also at liberty to submit before the adjudicating authority evidences in support of their claim that the present demand pertains to value of goods supplied/sold to the recipient - Matter remanded back - Decided in favour of assessee.
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