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2017 (8) TMI 435

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..... ived from gross amount charged for works contract less value of property in goods transferred in execution of the works contract and in the present case, the period involved is July 2003 to September 2004 - appeal allowed - decided in favor of appellant. - ST/75/2006-DB - 21067/2017 - Dated:- 25-4-2017 - Shri S.S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Mr. G. Shivadass, Advocate, For the Appellant Mr. N. Jagadish, AR, For the Respondent ORDER Per: S.S Garg The present appeal is directed against the impugned order dated 30.12.2005 passed by the Commissioner whereby the Commissioner has confirmed the demand along with interest but waived the penalty under Section 76 and 78 in exercis .....

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..... elicopters. The invoices are raised, for the repairs carried out, indicating the cost of material and labour involved separately. The assessee also confirmed that they are carrying out the repairs and maintenance work on the goods which are manufactured by them for the Defence as well as civil customers. The above activity undertaken by the assessee, is covered within the ambit of Service Tax, under the category of Maintenance or Repair Services , effective from 1.7.03. As per the statutory definition, Maintenance or Repair Service , means any service provided by any person under a maintenance contract or agreement, or a manufacturer or any person authorized by him, in relation to maintenance or repair or servicing of any goods or equipm .....

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..... f Commissioner of Central Excise, Kerala Vs. Larsen and Toubro Ltd 2015 (39) STR 913 (SC) wherein the Hon'ble Supreme Court has categorically held that before 1.6.2007 there was no charging section to specifically levy service tax on works contract service or mechanism to tax service element derived from gross amount charged for works contract less value of property in goods transferred in execution of works contract He further submitted that the Hon'ble Supreme Court recently in the case of CCE and Service Tax Karnataka Vs. M/s. Sobha Developers Ltd: 2017-TIOL-29-SC-ST held that the decision in the case of Larsen Toubro Ltd. as cited supra, does not require a reconsideration, Learned counsel further submitted that whe .....

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..... es collected by them. He further submitted that Section 67 of the Finance Act, 1994 states that the value of taxable service shall not include the material portion and therefore, the profit included is liable to be included in the taxable value. 6. After hearing submissions of both the parties and perusal of the material on record and the judgments relied upon by the appellant, we are of the considered view that the issue involved in the present case is no more res integra and has been settled in favour of the appellant by the Hon'ble Supreme Court in the case of Larsen and Toubro Ltd. cited supra , wherein the Hon'ble Supreme Court has categorically held that before 1.6.2007 there was no charging Section to specifically lev .....

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