TMI Blog2018 (2) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has paid value added tax on goods used in the repairing process. The mere fact that the cost of the various items was shown for the purpose of price variation will not make any difference to the legal position. Reliance placed in the case of M/s JP TRANSFORMERS Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, KANPUR [2014 (7) TMI 115 - CESTAT NEW DELHI], where it was held that on exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and maintenance of electric motors, etc. The appellant/assessee was duly registered and was discharging its Service Tax liability under the service head 'Management, Maintenance and Repair'. The liability on account of Service Tax was discharged in respect of the maintenance charges recovered by the appellant/assessee. The case of the Revenue was that the contract with the appellant/asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... labour charges. Party also failed to convince the audit party, that on what basis they paid such Service Tax, at the time of conducting audit. As such the party is required to pay Service Tax on remaining billed amount (i.e. 80%) charged by them from their customers along with interest. 3. The Original Authority confirmed the demand of Service Tax and imposed penalty. The Appellate Authority u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er which the value of goods and materials sold (or deemed transfer) by the service provider to the recipient of services stands exempted from the Service Tax leviable thereon subject to the condition that there should be documentary proof specifically indicating the value of the goods and materials. 6. In the present case, it has been found as a matter of fact that the value of the goods and ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . R. for Revenue, who supported the findings given in impugned order. 10. Having considered the rival contentions, following the verdict in the case of J. P. Transformers (supra), we allow the appeal with consequential relief to the appellant. The impugned order is set aside. Miscellaneous Applications also stand disposed of. 11. Since the appeal is being allowed on merits, we are not giving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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