TMI Blog2015 (6) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... he items supplied. In these circumstances, we do not find the observation of the adjudicating authority to the effect that "in the absence of any specific clause in the contract specifying the quality, make, specification of the items, it would be difficult to concede these a 'sale' even though the service provider has paid VAT on the same" legally valid and sustainable. - the appellant was entitled for deduction of the value of the goods supplied during repair of the transformer in which case the impugned demand would not survive as the demand has been computed on the value of such goods on the ground that the value thereof was not excludible from the assessable value - Decided in favour of assessee. - Service Tax Appeal No. 2375/2012 - F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the service provider has paid trade tax/ VAT on the same . The adjudicating authority further held that as per the condition of Notification No. 12/2003-ST dated 20.06.2003, documentary proof specifically indicating the value of the material sold is required for granting such exemption and denied the benefit of the said notification and confirmed the demand on the ground that the said condition was not satisfied. 3. The appellant has contended that the value of materials supplied is clearly mentioned in the contract itself and the VAT has been paid thereon and therefore it was entitled for exemption under Notification No. 12/2003-ST as it was not availing cenvat credit on such goods and material, and wherever cenvat credit on transfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench, New Delhi in Service Tax Appeal No. 161 of 2012. In the memo of appeal, the following substantial questions of law have been raised. (i) Whether any composite contract for providing service of complete repair of old and damaged transformer may be divided into service portion and goods portion on the basis of payment of VA T on certain goods used during repair? (ii) Whether provisions of Notification No. 12/2003-S.T, dated 20-6-2003 will be applicable in breakup of the total cost into various heads including cost of items and labour charges is provided in the contract for the purpose of price variation? (iii) Service Tax will be payable on total cost of repair package in composite contract as this case? 2. Heard Sri R. C. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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