TMI Blog2015 (1) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 96/7/2007 dt. 23.8.2007 when VAT has been paid on the material supplied, they are not required to pay service tax. In these circumstances, we hold that the value of parts supplied is not includible in the value of taxable service. Appellant is authorized service station of M/s. Tata Motors and required to repair and maintain vehicles of Tata Motors. If the appellant has undertaken the repairs and maintenance activity of the other manufacturer, the same is not includible in the taxable service as held by this Tribunal in the case of Commissioner of Central Excise, Chandigarh Vs. Dynamic Motors reported in [2011 (11) TMI 308 - CESTAT, NEW DELHI]. In these circumstances, we do not find any merit in the impugned order, and the same is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otors, they are doing repairs of other make vehicle also and for that, they are not required to pay service tax as per the CBEC Circular No. 699/15/2003-CX, dated 3.5.2003. It is further contended that as per the CBEC Circular No. 96/7/2007-ST dt. 23.8.2007, the value of goods supplied is not includible in the taxable value of the service provided by them. But the adjudicating authority has not considered the same and passed the impugned order demanding differential service tax along with interest and imposing penalty on the appellant. The appellant is before us against the said order. 3. Shri Mayur Shroff, the Ld. Advocate appeared on behalf of the appellant and submits that for vehicle repair of other make issue is squarely covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of service tax by the assessee. In this case, the nature of service is only providing service of the vehicle. Therefore, whatever material supplied is includable in the service provided by the appellant. In these circumstances the appellant is required to pay service tax. 5. Heard both sides. 6. We find that the case laws relied upon by the Ld. A.R. are not relevant to the facts of this case as in those case laws, the main contention is that when there is a composite contract of providing a service whether VAT is payable or not, and in these cases of Guntur Tobacco Ltd., Maharashtra Mudran Parishad, Rainbow Colour the issue was on whether the VAT is payable on these transactions or not? In those cases Hon'ble High Court as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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