TMI Blog2018 (7) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... l allowed - decided in favor of appellant. - APPEAL No. ST/59289/2013-CU[DB] - ST/A/71054/2018-CU[DB] - Dated:- 21-2-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Kartikeya Narain (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Anil Choudhary The present appeal is arising out of Order-in-Original No.48/COMMR./MRT-I/2013 dated 14/05/2013 passed by Commissioner of Customs, Central Excise Service Tax, Meerut-I. 2. The brief facts of the case are that the appellant is an Authorized Service Station of Motor Vehicles . A show cause notice dated 18/04/2012 was issued, subsequent to audit, wherein it appeared that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her observed that the appellant is not entitled to benefit of Notification No.12/03 as they are not issuing separate invoices for sale of spares. It further appeared to the Revenue that the spare parts and consumables are utilized in the course of servicing of vehicles, without which the service is not complete and hence an integral part of service. Accordingly, Service Tax was proposed to be levied on the amount relatable to spare parts and lubricants for the extended period October, 2006 to September, 2011 amounting to ₹ 72,03,365/- with interest and further proposal of penalty under Sections 76, 77 78 of the Finance Act, 1994. 3. The appellant contested the show cause notice by filing a written submission pointing out that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoice and on the same Sales Tax/VAT has been paid, the supply of the goods would have to be treated as sale and the transactions which are sale cannot be a part of the service transaction. Accordingly, Service Tax is chargeable only on the services/labour charges and the value of the goods thereunder would not be includible in the assessable value. The Tribunal further observed that in the case of M/s Tanya Automobiles (P) Ltd. Vs. Commissioner of Central Excise Service Tax, 2016 (43) S.T.R. 155 (Tri.-All.) Servicing of Motor Vehicles - Maintenance Repair Services - Inclusion of value of spare parts and lubricants in gross amount - Issue already settled in decision of Tribunal in 2015 (38) S.T.R. 240 (Tribunal) as upheld by Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of the Tribunal in the case of Samtech Industries (supra) has been upheld by the Hon ble High Court of Allahabad reported at 2015 (38) S.T.R. J434. The learned Counsel also brings to our notice that in similar facts and circumstances in the case of M/s. Balaji Tirupati Enterprises , the C.B.E. C. (Legal Cell) vide their letter dated 27-9-2013 addressed to the Commissioner of Central Excise, Meerut has observed as follows : - The matter has been examined. Upon examination, it has been observed that the party has specifically mentioned the cost of items supplied/sold and there is documentary proof specifically indicating value of the goods. In this situation in view of the Notification No. 12/2003-S.T., dated 20-6-2003 and Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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