TMI Blog2015 (6) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... e service, inasmuch as the same would amount to sale of goods but as per Department diesel and diluted water is not being supplied by the appellant directly to the customers and as such it is not a case of sale of goods. Held 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 an amount of ₹ 15.43 lakhs (Rupees Fifteen Lakhs Forty Three Thousand approximately) in respect of the services provided to Income Tax buildings. 2. After hearing both the sides duly represented by Mr. V. Raghuraman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 contention of the learned DR is that diesel and diluted water is not being supplied by the appellant directly to the customers and as such it is not a case of sale of goods. The said items are being used by the appellant for providin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 into account the overall facts and circumstances of the case, we are of the view that the appellant should be put to some terms of deposit, as a condition of hearing of their appeal. Taking into account the overall facts, we direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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