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2016 (1) TMI 704 - AT - Service TaxManagement, Maintenance and Repair service - Liability of service tax - inclusion of Value of goods - cost of the goods supplied during repair - Held that:- Having considered the rival contentions and in view of the settled legal position in the case of Samtech Industries (2014 (4) TMI 995 - CESTAT NEW DELHI), upholding the order of this Tribunal by the Hon'ble High Court of Allahabad [2014 (8) TMI 1023 - ALLAHABAD HIGH COURT] and also in view of the letter of the CBE&C accepted the legal position that the cost of items supplied/sold and there is documentary proof specifically indicating value of the goods, the demand of Service Tax against the assessee for the cost of the goods supplied during repair does not appear sustainable. In this view of the matter, we set aside the impugned order and allow the appeal with consequential benefits. - Decided in favour of assessee.
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