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2014 (7) TMI 115 - CESTAT NEW DELHIValuation - repair and maintenance of the transformers - composite contract or not - appellants revealed that they were paying service tax only on the ‘Labour Charges' - demand of service tax on total contracted value - Held that:- on examination of the documentary evidences, we find that the agreements as also the invoices reflected the cost of the materials and the labour separately as also establishes the fact of payment of excise duty, VAT/CST on the said goods sold, it has to be held that no service tax would be leviable on the value of the materials sold. - Decided in favor of assessee. It is also seen that the Commissioner vide a separate order dated 21.02.2011 in another associated company M/s. Surya Transformers has set aside the demand based on identical ground. Though the said order was placed before the Commissioner, he has not followed the same by observing that the said order has not been accepted by the Department and the appeal has been filed there against before the Tribunal. However, there is no stay of operation of the said order. - Decided in favour of assessee.
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