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2018 (2) TMI 1036 - AT - Service TaxValuation - Management, Maintenance and Repair service - case of the Revenue was that the appellant/assessee was required to pay the Service Tax on the total contracted value, including consumables and items used in the repair of the motors - Held that: - The appellant/assessee has paid value added tax on goods used in the repairing process. The mere fact that the cost of the various items was shown for the purpose of price variation will not make any difference to the legal position. Reliance placed in the case of M/s JP TRANSFORMERS Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, KANPUR [2014 (7) TMI 115 - CESTAT NEW DELHI], where it was 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. Appeal allowed - decided in favor of appellant.
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