9911796707
TMI Blog2009 (5) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... s, for the Appellant. ORDER This is an appeal filed by M/s. Cauvery Motors (P) Ltd. Mangalore against Order-in-Original No. 46/08 dated 17-6-2008 passed by the Assistant Commissioner of Central Excise, S.T. & EOU Division Mangalore. 2. The appellants were registered service provider under the category 'Authorised Service Station'. During the course of audit it was noticed that the appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and materials sold separately; that as they had already paid sales tax on paints sold, service tax can not be charged again. Relying on Board's circular dated 5-3-2003 and holding that the invoices raised by the service providers clearly shows that the composite value of the service was artificially bifurcated into 80% as cost of the paint consumed during the provision of service and 20% as the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding on the assessee. (4) Invoking extended period, imposition of interest and penalty is not justified. 5. As requested a personal hearing was held on 9-4-2009. S/Shri. Ashok A. Deshpande and R. Dakshinamurthy, Advocates appeared and submitted their view along with copies of relevant case laws. Findings 6. I have carefully gone through the records of the case and submissions made. I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2006 (2) S.T.R. 161 (S.C). (2) Adlabs v. CCE - 2006 (2) S.T.R. 121 (Tri.-Bang.) (3) Shilpa Color Lab & Ors. v. CCE - 2007 (5) S.T.R. 423 (Tri.-Bang.) (4) WIPRO GE Medical Systems Pvt. Ltd. v. Commissioner S.T. Bang. - 2009 (14) S.T.R. 43 (Tri.-Bang.) 7. Following the ratio of above decisions and my findings I hold that appellants were not liable to pay service tax on the value of paints sol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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