Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1227 - AT - Service TaxDemand of Service Tax on the consumable and part support agreements - Held that: - it appears that on the consumable and spare parts appellant is paying the VAT and discharging the liability under the Act. On the Service Level appellant is paying Service Tax. In the case of Commissioner of Customs V/s J.P. Transformers, [2014 (9) TMI 307 - ALLAHABAD HIGH COURT] Allahabad it was observed that when the VAT has been paid on the goods and material utilized for repair of transformers and separately disclosed in agreements and mentioned in invoices of the assessee then Service Tax cannot be demanded on the component representing the value of goods and material used for carrying out repairs. In the instant case, the appellant is not charging any money on the components which is replaced by the appellant during the annual maintenance contract - when it is so, demand do not sustain - appeal allowed - decided in favor of appellant.
|