TMI Blog2016 (1) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... ically indicating value of the goods, the demand of Service Tax against the assessee for the cost of the goods supplied during repair does not appear sustainable. In this view of the matter, we set aside the impugned order and allow the appeal with consequential benefits. - Decided in favour of assessee. - Application No. ST/S/53048/14 In Appeal No. ST/52619/14 - Final Order No. A/70057/2015 and Stay Order No. SO/70013/2015 - Dated:- 13-10-2015 - ANIL CHOUDHARY, MEMBER (JUDICIAL) AND RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri Vineet Kumar Singh, Adv. For the Respondent : Shri Chatru Singh, AC (AR) ORDER PER: ANIL CHOUDHARY: The appellant is an Authorized Service Station of Motor Vehicles. A show-cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ists and no credit of Central Excise duty paid on consumables and spares has been taken. It was further observed that the appellant is not entitled to benefit of Notification No. 12/03 as they are not issuing separate invoices for sale of spares. It further appeared to the Revenue that the spare parts and consumables utilized in the course of servicing of vehicles without which the service is not complete and hence an integral part of service. Accordingly, Service Tax was proposed to be levied on the amount relatable to spare parts and lubricants for the extended period October, 2006 to December, 2011 amounting to ₹ 5,81,935/- with interest and further proposal of penalty under Sections 76, 77 78 of the Finance Act. 2. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri-Del), wherein the assessee was providing the service of repairing transformer and was using consumables like transformer oil and also component parts being coil etc., this Tribunal held, in view of the fact that it is not disputed that in respect of the supply of goods, used for providing of service of repair, Sales Tax/VAT is paid, which fact is evident from the invoice on record. It was also observed that when the value of goods used is shown separately in the invoice and on the same Sales Tax/VAT has been paid, the supply of the goods would have to be treated as sale and the transaction which are sale cannot be a part of the service transaction. Accordingly, Service Tax is chargeable only on the services/labour charges and the value o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in holding that Service Tax is applicable on the goods and lubricants observing that the service is not complete without using of consumables and lubricants. 6.2 The learned Counsel further points out that ruling of the Tribunal in the case of Samtech Industries (supra) has been upheld by the Hon'ble High Court of Allahabad reported at 2015 (38) STR J434. The learned Counsel also brings to our notice that in similar facts and circumstances in the case of M/s Balaji Tirupati Enterprises, the CBE C (Legal Cell) vide their letter dated 27.9.2013 addressed to the Commissioner of Central Excise, Meerut has observed as follows:- The matter has been examined. Upon examination, it has been observed that the party has specifically ment ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
