2015 (6) TMI 1032

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..... , for the Appellant. Shri R. Gurunathan, AR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order the Commissioner of Service Tax has confirmed the service tax to the tune of Rs. 23.53 Crores (Rupees Twenty Three Crores Fifty Three Lakhs approximately) under the category of 'Maintenance Service'. Out of the said amount the appellant has already deposited .....

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..... part of the demand in the present proceedings is in respect of the services of Air-conditioning and Electricity being supplied by the appellant. The contention of the learned advocate is that while supplying the said services, he uses diluted water as also diesel, the cost of which should be excluded from the service, inasmuch as the same would amount to sale of goods. On the other hand the conten .....

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..... d by them in the Air-conditioning plant, which facilities have been provided by them to their customers. As such it can be easily concluded at this prima facie stage that the diluted water and diesel are not the goods being supplied by the appellant to their customers so as to exclude the cost of the same but are the raw materials being used by them for providing the final services. As such taking .....

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