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2018 (6) TMI 1012 - AT - Service TaxManagement, Maintenance or Repair Service to Indian Air Force (IAF) - also supply of material alongwith the said services - N/N. 12/2003-ST dt. 20.06.2003 - Held that:- The Appellant is showing the values of raw materials and labour separately in their invoices. They also pay VAT/ Sales Tax as may be applicable on such value of material. In such case there is no reason to demand service tax on 10% profit or profit on which material is sold by them - The issue involved already stands settled in favour of Appellant in case of HINDUSTAN AERONAUTICS LTD. VERSUS COMMR. OF SERVICE TAX, BANGALORE [2009 (9) TMI 163 - CESTAT, BANGALORE], where it was held that there is a clear distinction available between the sales of the materials/parts and the labour charges, we are of the opinion that the impugned order which confirms the demand on the amount of the materials/parts sold and used for rendering of repair and maintenance service is incorrect - appeal allowed - decided in favor of appellant.
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