2017 (10) TMI 1379

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....Shri K. Veerabhadra Reddy, JC (AR) For the Respondent JUDGEMENT Per Bench The appellants are registered with service tax department under the category of maintenance of repair services. They discharged service tax liability on the major portion of the value received for the services after taking cost of materials. Department was of the view that the cost of materials is also to be included in t....

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....CCE Salem - 2017 (48) STR 97 (SC) and contended that the Hon'ble Supreme Court in the said judgment has held that assesee can avail benefit of Notification No.12/2003 to deduct cost of materials when the service is executed under a composite contract containing labour as well as cost of material. 3. Ld. A.R Shri K.Veerabhadra Reddy reiterated the findings in the impugned order. 4. Heard both....