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TMI Blog2018 (2) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Per: Raju 1. This appeal has been filed by M/s.Sai Refrigeration Services against demand of service tax and imposition of penalty under Section 77 & 78 of the Finance Act. 2. Ld. Counsel for the appellant argued that they are engaged in repair of compressors. During the repair of compressors, sometimes the stator of the compressor needs to be repaired. In these circumstances, the appellant r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of repair of stators to third party and are receiving the said stator after repair from a third party on payment of service tax and they are claiming the credit of the same. Ld. Counsel argued that the value of repair of stator cannot be included in the value charged for the repair of compressors. 2.1 Ld. Counsel further argued that the unit was earlier audited and no objection was raised and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eparate activity and accordingly the appellants have claimed that the charges of repairing of stator are not to be included in the taxable value of MRS service provided by them. The Adjudicating authorities, however, did not agree to the said contention of the appellants and held that rewinding of stators was not an independent activity but was an integral part of the repair of compressor and acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der allows the credit. The impugned order also upholds the penalty under Section 78 of the Act. I find that the dispute in the instant case regarding valuation was not a matter which should have created any doubt in the mind of the appellant. The value of repair or stator is without doubt a part of value of repair of compressor. In such circumstances, non-inclusion of said value was obviously with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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