TMI Blog2018 (7) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... h is a requirement for considering the activity as covered by BAS. Further, the entire activity has been considered and declared by the assessee as a supply of goods and VAT also stands paid. The levy of VAT as well as Service Tax is mutually exclusive and once the transaction has been considered and declared as sale of goods it is not open to reopen transaction and consider it as service. Appeal dismissed - decided against Revenue. - Appeal No. ST/53476/2015-(DB), ST/53631/2015-(DB) - ST/A/52322-52323/2018-CU[DB] - Dated:- 25-6-2018 - Mr. V. Padmanabhan, Member (Technical) And Mr. Ajay Sharma, Member (Judicial) Sh. G.R. Singh, DR for the appellant Sh. Ajay Mishra, Advocate for the Respondent ORDER Per: V. Pad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), he passed the impugned order in which he gave relief to the extent of the value of goods used by the assessee in carrying out the modification of the vehicles. After granting such abatement under Notification No. 12/2003-ST, he restricted the demand of Service Tax to ₹ 6,65,223/- along with interest. He also set aside the penalties imposed. Aggrieved by the decision appeals have been filed by both sides. 3. In the appeal filed by Revenue, it has been argued that the lower Authority was not justified in deducting the value of the goods used in providing the said service. It has also been submitted that penalties would also be liable to be imposed in addition to demand of Service Tax. 4. In the appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - as production or processing of goods for on behalf of the clients . We note that in the facts of the present case, there are only two parties- the appellant as well as their customer. The customer has handed over the motor vehicle for carrying out the minor modifications to the assessee. It cannot be said in the facts of the present case that such processing has been done on behalf of a third party. We fail to see the third party in the transaction which is a requirement for considering the activity as covered by BAS. 9. Further, the entire activity has been considered and declared by the assessee as a supply of goods and VAT also stands paid. The levy of VAT as well as Service Tax is mutually exclusive and once the transaction has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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