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2018 (2) TMI 407

Head Note:
Valuation - includibility - amount recovered for repair/re-winding of the defective stators in their bills for repair of compressors - Held that: - the appellants are not denying the use of the repaired stators for repair of compressors without which such repairing process is not completed As such the stator is an inputfor rendering the output service and therefore the cost of the input is to be added to the value of the taxable service.

Extended period of limitation - Penalty u/s 78 - Held that: - the dispute in the instant case regarding valuation was not a matter which should have created any doubt in the mind of the appellant - non-inclusion of said value was obviously with intent to evade payment of duty and thus imposition of penalty and invocation of extended period of limitation are justified.

Appeal dismissed - decided against appellant.


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