2013 (8) TMI 145

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..... ondents Appeal No. OIA No. 1. Shiv Engineering ST/468/2012 51/2011 Dated 20.12.2011 2. Kumar Electical ST/453/2012 3/2012 Dated 25.01.2012 3. Anand Transformer ST/469/2012 48/2011 dated 16.12.2011 4. Power Electrico ST/451/2012 2/12 Dated 24.01.2012 5. Ashish Electrical ST/470/2012 49 & 54/2011 Dated 19.12.2011 6. Kamala Transformer ST/471/2012 53 & 54/2012 Dated 23.12.2011 2. Since issue involved in these appeals is common, these are being taken up together for decision. 3. Respondents are engaged in the activity of repair of old and damaged transformers and are registered with the Department for rendering the taxable service namely Management, Maintenance or Repair service falling under Section 65 (64) of the F .....

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..... Ge Medical System Ltd. 2009 (14) STR 43 but since Section 67 has been amended with effect from 19.04.2006, ratio of this decision is not applicable to post 19.04.2006 period. He states that Orders-in-Original are not proper and legal and need to be set aside. 6. None appeared for Respondents except Sh. K. S. Gupta who appeared for M/s Kamala Transformers. He submitted that replaced parts are being cleared or payment of Sales Tax/VAT and value of these parts is being shown separately in the contract itself. Therefore Commissioner has rightly dropped the proceeding against the Respondents. 7. We have gone through appeal records and the find that Respondents have entered into agreements with various customers for repairs/testing of transform .....

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..... rovider to service recipient is exempted subject to the condition that there is documentary evidence indicating value of goods/material. We note the value of these 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. 9. Contention of the Revenue that Section 67 has been amended with effect from 19.04.2006 and ratio of Wipro Ge Medical System is not applicable in this case is also not acceptable as Notification No. 12/2003 dated 20.06.2003 continues to be in force and Respondents are eligible for this exemption. 10. In view of above we upho .....

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