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2015 (6) TMI 660 - AT - Service TaxValuation - Management maintenance and repair service - Inclusion of entire cost of repair including the cost of various items replaced during the repair of transformers, although the repair work was done under a composite agreement - Held that:- Invoices raised by the appellant clearly indicate the value of the goods separately. Not only that the contract itself while giving the rate of repair package clearly stated the value of labour charges and the value of HV/ LV leg oil, transformer oil and supply items. The adjudicating authority has also conceded that the appellant has paid VAT on the items supplied. In these circumstances, we do not find the observation of the adjudicating authority to the effect that "in the absence of any specific clause in the contract specifying the quality, make, specification of the items, it would be difficult to concede these a 'sale' even though the service provider has paid VAT on the same" legally valid and sustainable. - the appellant was entitled for deduction of the value of the goods supplied during repair of the transformer in which case the impugned demand would not survive as the demand has been computed on the value of such goods on the ground that the value thereof was not excludible from the assessable value - Decided in favour of assessee.
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