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2023 (10) TMI 114 - AT - Service TaxLevy of service tax - Management and Repair Service - service of repaid carried out to photocopier machines, projectors, laser printers etc. - invoices did not show the value of the parts separately so as to meet the requirements of N/N. 12/2003-ST - HELD THAT:- The same issue for the period up to September 2008 is covered by BRIGHT MARKETING COMPANY VERSUS COMMISSIONER OF CENTRAL EXCISE, COIMBATORE [2018 (9) TMI 1592 - CESTAT CHENNAI] by a Coordinate bench of this Tribunal, wherein it was held that when the assessee has paid tax under the State statute on the value of component of material used, service tax would be exigible only on the remaining value of services provided and allowed the appeal. The impugned order covers the period October 2008 to March 2009 on identical facts. There are no reason to deviate from the said order - impugned order set aside - appeal allowed.
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