TMI Blog2009 (5) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 had failed to include an amount of Rs. 30,29,618/- in their value of taxable service, being the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 cost of the labour, confirmed the demand with interest and penalties. 4. Aggrieved by this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 that the only issue to be decided here is whether value of paints used in service of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) (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 sold and on which sales tax was paid. Since the service tax is not payable intere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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