Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 1120 - AT - Service TaxValuation - inclusion of value of consumables used for providing the service to various service station, in the assessable value - HELD THAT:- The appellant have raised service bill on which service tax was paid and in respect of the consumables the same was sold by raising sales bill on which VAT was paid. Therefore, part for which the goods were sold clearly covered under the sale of goods on which no service tax should be charged. This issue has been considered by this Tribunal in various judgments - reliance can be placed in the case of M/S TANYA AUTOMOBILES PVT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, MEERUT-I [2016 (1) TMI 704 - CESTAT ALLAHABAD] where it was held that 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. The issue is already settled hence, the same is no more res-integra - Appeal allowed.
|