TMI Blog2018 (9) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... uts for providing the service and accordingly the cost of such inputs should form integral part of the taxable value of such services. Held that:- The Hon’ble Apex Court in the landmark judgment Safety Retreading Co. (P) Ltd. Vs CCE Salem [2017 (1) TMI 1110 - SUPREME COURT] has unequivocally held that when the assesseee had paid tax under the State statute on the value component of material us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges and service tax was paid on the gross amount so charged. From 1.4.2008 onwards, however appellants raised invoices for total number of copies taken but split up the gross amount charged into two, namely 70% of value towards material cost and 30% towards service charges. Service tax was discharged on the latter. The defence of the appellant was that they had already paid VAT on the remaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 37,588/-. The proposed interest demand was confirmed by the adjudicating authority vide OIO No.35/2010 dt. 2.12.2010. Both the order of rejection of refund as well as confirmation of the interest amount were appealed to the Commissioner (Appeals) who vide an impugned order dt.13.12.2011 upheld the orders of the original authorities and rejected the appeals. Hence appellants are before this f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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