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M/s Hindustan Aeronautics Ltd Versus Commissioner of Central Excise And Service Tax, BBSR-I

2015 (10) TMI 1998 - CESTAT KOLKATA

Valuation - reduction of value of material supplied from the value of service - issue of sale tax / VAT was under dispute with the state government, which has now settled - appellant had paid sales tax / VAT after settlement - Benefit of Notification No.12/2003-ST dated 20.6.2003 - management, maintenance or repair service - Held that:- On the aspect of liability of the sales tax/ VAT on the goods supplied by the Appellant, the matter went up to Hon'ble Supreme Court and after the intervention o .....

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e. - Appeal Nos. ST-241/12, 382-384/10 & 71028/13 - Dated:- 12-3-2015 - D M Misra, Member (J) And I P Lal, Member (T),JJ. For the Appellant : Shri Gopal Agarwal, CA For the Respondent : Shri S Sharma, Commr.(AR) ORDER Per: D M Misra: 1. These Appeals are filed against respective Order-in-Originals passed by the Commissioner of Central Excise, Customs & Service Tax, Bhubaneswar-I, Orissa. 2. Briefly stated the facts of the case are that the appellant, a public sector undertaking, inter alia a .....

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arges for undertaking repairs were recovered under one single invoice. The appellant discharged service tax on the service portion as shown in their invoices, whereas no Service Tax was paid on the value of materials supplied by the appellant to the service receivers claiming the same as 'deemed sale', hence not includible under Notification No. 12/2003 ST dt.20.06.2003. The department has raised demand notices by including the cost of materials supplied along with service charges for co .....

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tement for sale of such materials under Notification No.12/2003-ST dated 20.06.2003 cannot be allowed. Consequently, the value of the materials was included in the gross receipts shown in the respective invoices. The ld. C.A. further submitted that the dispute about the chargeability of local sales tax, VAT on the supplied material went up to Supreme Court and the Supreme Court by its order recording the minutes of discussion between the respective state governments and appellant by its final or .....

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thority for re-consideration of the issues afresh. 4. The ld.A.R. for the revenue submits that the payment of settled VAT was not before the adjudicating authority while considering the eligibility of Notification No.12/2003 dated 20.6.2003. Hence he has no objection for remanding the case to the adjudicating authority for deciding afresh. 5. Heard both sides and perused the record. We find that undisputedly the benefit of Notification No.12/2003-ST dated 20.6.2003 had been denied to the Appella .....

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