TMI Blog2018 (5) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Service Tax. In the case of Commissioner of Customs V/s J.P. Transformers, [2014 (9) TMI 307 - ALLAHABAD HIGH COURT] Allahabad it was observed that when the VAT has been paid on the goods and material utilized for repair of transformers and separately disclosed in agreements and mentioned in invoices of the assessee then Service Tax cannot be demanded on the component representing the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brief facts of the case are the appellant is an authorized distributor for sale of HP Indigo Digital Printers. The appellant is also providing after sale service and Consumables and Spares Support Supply to their customers. For the purpose, the appellant entered into two agreements with the customers namely:- i. Service level Agreement ii. Consumables and Parts Support Agreement. 4. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent appeal. 6. With this background we heard Shri D.K. Nayyar, Ld. Counsel assisted by Shri Alok Aggarwal, Ld. Counsel for the appellant and Shri R.K. Majhi, Ld. DR for the Revenue. 7. After hearing both the parties and on perusal of record it appears that on the consumable and spare parts appellant is paying the VAT and discharging the liability under the Act. On the Service Level appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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