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2018 (7) TMI 864

of entire service into sale of goods and service which is not permissible, hence, the total value is gross value of provision of service. - Held that:- In the facts of the present case, the Revenue has not made any effort to verify that despite making different invoices in respect of services and sale of the goods whether the value of service was suppressed and transferred to the transaction o .....

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Shri Vipul Khandhar, CA For the Respondent : Shri Amit Mishra, Dy. Commr, (AR) ORDER Per : Mr. Ramesh Nair The facts of the case are that the appellant have entered into contract with L & T. In case of L & T though the contract was consolidated includes service and supply of raw-material, but, the appellant have bifurcated the same into sale of material and service against the total contra .....

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p; T, the bifurcation of the total value was done with the consent of service recipient, for which the appellant had provided the quotation and billing was also done accordingly. Therefore, except the service portion, all other charges are towards the sale of goods manufactured by them and the goods which was bought out and sold to the service recipient. On such invoices, the proper VAT was charge .....

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nts:- (i) Safety Retreading Co. (P) Ltd. Vs. Commissioner of Central Excise, Salem - 2017 (48) STR 97 (S.C.). (ii) Union of India vs. Intercontintal Consultants and Technocrats Pvt. Ltd. - 2018 (10) GSTL 401 (S.C.). (iii) Essar Projects (India) Ltd. Vs. Commissioner of Central Excise & Service Tax,- Rajkot - 2014 (33) STR 696 (Tri.-Ahmd.) 3. Shri Amit Mishra Ld. Deputy Commissioner (AR) appear .....

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action of sale of the goods. Without carrying out any such verification, the department straightaway demanded the service tax on all the bills through which the goods were shown to have sold to the service recipient by the appellant. It is also fact that the appellant have paid the VAT in respect of those invoices where the goods were shown to have sold. In this fact, if the value shown in the sal .....

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