TMI Blog2018 (4) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... r considered view, does not lay down the correct proposition of law which, according to us, is that an assessee is liable to pay tax only on the service component which under the State Act has been quantified at 30%. Appeal allowed - decided in favor of appellant. - ST/ 1180/2011-DB, ST/ 1639/2010-DB, ST/ 26867/2013-DB, ST/ 2153/2010-DB, ST/8/2010-DB, ST/9/2010-DB - 23255 - 23260 / 2017 - Dated:- 13-12-2017 - SHRI SS GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri T. V. Ajayan, Advocate, For the Appellant Shri Naveen Kushalappa, Joint, Commissioner (AR), For the Respondent 13/12/2017 ST/MISC/605/2011, ST/MISC/603/2011, ST/MISC/21/2010, ST/MISC/599/2011, ST/MISC/22/2010,ST/MISC/600/2011 in ST/ 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,378/- 4,70,83,095/- u/s 78 10,000/- u/s 77(2) 100/- per day u/s 76 4 ST/2153/2010 05/2010 dated 02/08/2010 October 2008 to march 2009 1,07,94,140/- 200/- per day u/s 76 5 ST/8/2010 19/2009 dated 08.10.2009 October 2007 to march 2008 70,53,322/- 200/- per day u/s 76 Rs 6 ST/9/2010 18/209 dated 08/10/2009 October 2006 to September 2007 1,13,07,514/- 200/- per day u/s 76 The six appeals have been filed against the various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Co, P, Ltd. Vs, CCE, Salem - 2017 (48) S.T.R, 97 (S.C). He submits that this decision of the Apex Court also stands followed by this Tribunal in another case of the assessee which was decided in favour of the appellant vide Final Order No. 20406/2017 dated 03102.2017. 4. The learned DR fairly conceded that the decision of the Apex Court would settle the issue before us. 5. After considering the Hon ble Supreme Court decision, we note that the decision covers the issue involved in the present appeal. The Apex Court has observed as follows: 10. The exigibility of the component of the gross turnover of the assessee to service tax in respect of which the assessee had paid taxes under the local Act where under it was registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods or the parts used in the contract and sold to the customer amounts to seventy per cent (70%) of the value of the service rendered which is the taxable component under the State Act. The aforesaid argument overlooks certain basic features of the case, namely, the undisputed assessment of the assessee under the local Act; the case projected by the Department itself in the show cause notice: and thirdly the affidavit filed before this Court by one S. Subramanian, Commissioner of Central Excise, Salem. 12. No dispute has been raised with regard to the assessment of the appellant on its turnover under the local/ State Act, insofar as payment of Value Added Tax on that component (70%) is concerned, A reacting of the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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