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2023 (10) TMI 1302 - AT - Service TaxLevy of service tax on the value of goods sold to their clients since no record were maintained for buying and selling of such goods - maintenance and repair service - 67% of gross value is towards the value of goods used in providing the service - HELD THAT:- There is no dispute that the appellant have raised invoices for sale of material and service charge separately, towards the sale of material they have taken 67% as deemed sale price and even discharge the VAT on the said amount and in respect of the service they have paid service tax on 33% on the gross value, the appellant have taken this ratio on theoretical basis. However the chartered accountant in its certificate given the actual bifurcation of the material and service charge. From the chartered accountant certificate it is seen that even though the appellant have taken the 33% of the service charge, however, as per the certificate it comes to less than 30% and if this is taken as correct the appellant is required to pay service tax on the actual service charge which is much below 33% on which the service tax was discharged. Therefore, there is no value escaped from payment of service tax and the appellant has paid the service tax even in excess. Therefore there is no short payment of service tax. The impugned order set aside - appeal allowed.
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