2014 (10) TMI 569

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....JUDGEMENT PER: R.K. Singh; The Revenue has filed this appeal against Order-in-Appeal No. 194-ST/MRT-II dated 31.07.2011 which set aside the Order-in-Original No. 13/ADDL. COMM./M-II/2012 dated 19.04.2012. 2. The facts, briefly stated, are as under: M/s. Ashish Automobiles (Proprietor Krishna Swaroop Agarwal) provided the 'Authorized Service Station' service. It was alleged that during the peri....

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....EC Circular No. 699/15/2003-CX dated 05.03.2003 the price charged by authorised service station for engine oil, gear oil and coolants, etc., is towards the sale of these consumables to the customer. Therefore, the sale of consumables during course of providing service is akin to sale of parts/accessories and therefore value of such consumables is not includible in the value of taxable services pro....

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.... determined taking into account the real nature and material facts of the transaction. Payment of VAT/Sales tax on a transaction indicates that the said transaction is treated as sale of goods.               Any goods used in the course of providing service are to be treated as inputs used for providing the service and accordingly, ....

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....e value of spare parts/accessories is includible in the assessable value. 4. We have considered the facts of the case. The Board Circular referred to above in effect actually states that service tax is not leviable on the transaction treated as sale of goods and subjected to levy of sales of sales tax/VAT. It is seen that as recorded by the Commissioner (Appeals), respondents were able to establi....