TMI Blog2017 (6) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant Present Shri Sanjay Jain, DR for the respondent ORDER Per: B. Ravichandran The appeal is against the order dated 27.01.2011 of Commissioner (A) Jaipur-II. 2. The appellants are engaged in providing taxable services and are registered with the Department for payment of service tax. They were providing services of technical inspection and certification for oil companies in connection with testing gas cylinders. They are also involved in painting and upkeep of old cylinders and collected charges for the same from the clients. The Revenue entertained the view that the charges collected by the appellant for upkeep and painting of the cylinders is liable to be taxed under the category of management, mainte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation requires sale of goods in the case of providing services, it should be supported by documents. In the present case, the appellants failed to give supporting evidence with reference to sale of paint. The paint consumed in the provision of services cannot be excluded from the value, in the absence and fulfillment of conditions of the said notification. 5. We have heard both the sides and perused the appeal records. We have examined the scope of work undertaken by the appellant. In fact the appellant s claimed that painting of cylinder will amount to manufacture before the lower authorities. The scope of work undertaken by them which involves painting and other incidental activities of the gas cylinders, to make them fit for again us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see was under the category of works contract. Even if for the sake of argument, it is proved that the contract was under the WCT, even then the liability to pay the VAT under WCT category lies with the assessee and there exist independent assessment of VAT under WCT category in commercial taxation provision. The deduction of Works Contract tax by the service receiver is beyond the scope of the instant issue. 6. On perusal of the terms of the notification and the findings recorded as above, we find there is no reason to interfere with the order of the lower authority on the question of extended period as well as penalty. The lower authorities have recorded the reasons and we have perused the same. The appellants are discharging service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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