TMI Blog2013 (8) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... il, Transformer oil other supplies items Notification No. 12/2003-Service Tax dated 20.6.2003 – Held that:- Under Notification No. 12/2003-Service Tax dated 20.6.2003, value of goods and material sold by the service provider to service recipient is exempted subject to the condition that there is documentary evidence indicating value of goods/material - Value of goods/material is separately shown in contract itself for each category of transformers. Moreover VAT has been paid on these goods/materials. Therefore there is no reason to deny the benefit of Notification No. 12/2003 dated 20.06.2003 to the Respondents – Decided against the Revenue. - ST/468/2012 with ST/CO/2580/2012, ST/453/2012 with ST/CO/3207/2012, ST/469/2012 with ST/CO/2590 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t respondents are paying service tax only on Labour Charges under Management, Maintenance or Repair service and are not paying service tax on entire cost of repair including the cost of various items replaced during the repair of transformers though said repair is being done under a composite agreement. Accordingly Show Cause Notices were issued the Respondents demanding service tax along with interest and proposing penalties on them under the relevant provisions of Finance Act, 1994. These Show Cause Notices were adjudicated by the original authority against Revenue and proceedings against Respondents were dropped. Revenue has challenged these Orders-in-Original in these appeals. 5. Ld. DR appearing for Revenue submits that as per agreem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /HV Leg coils, Transformer Oil and other items. They are paying Service Tax only Labour Charges whereas it is contention of Revenue that Respondent should pay service tax on entire cost including of HV/LV Leg coils, Transformer oil etc., and Respondents are also not eligible for benefit of exemption Notification 12/2003 dated 20.06.2003. 8. Ongoing through contract, it is noticed that total repair cost, constitutes of total Labour Charges, cost of LV/HV Leg Coil, Cost of Transformer Oil, Cost of other supply items. Contract also shows that rates quoted in contract are exclusive of Excise duty, VAT/Sale Tax and Service tax. There is no dispute that the VAT has been paid by the Respondents on cost of LV/HV Leg coil, Transformer oil other su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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