TMI Blog2019 (5) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... y Service for the activity undertaken by M/s. Xerox as the services of Business Support Service and Maintenance and Repair along with material and the agreement cannot vivisect the amount of material supplied by M/s. Xerox. The assessee is not liable to pay the service tax under the category of Maintenance or Repair Service and the learned Commissioner has rightly dropped the demand under the category of Business Auxiliary Service - appeal allowed - decided in favor of appellant. - Appeal No. ST/53649, 54354/2015-[DB] - FINAL ORDER NO. 60595-60596/2019 - Dated:- 23-5-2019 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) And MR. BIJAY KUMAR, MEMBER (TECHNICAL) Mr. Amrinder Singh, Advocate for the Appellant/Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. 4. Heard both the sides. 5. Considering the fact that both the issues have been settled by this Tribunal vide Final Order No. 61306-61307/2018 dt. 13.03.2018, wherein this Tribunal observed as under:- 9. (a) Whether the activity undertaken by M/s. Xerox for various contracts for Maintenance and Repairs do qualify as Maintenance or Repair Service, or not? It is a fact that appellant is engaged in the activity of Maintenance and Repair of equipments supplied by them under various contracts. M/s. Xerox is required to replace the parts and accessories at the time of repair or maintenance and the Hon ble Apex Court has examined the contract of M/s. Xerox and held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This position has been elaborately dealt with in the decision of the Shilpa Colour Lab case decided by this Bench and cited supra. This view has been affirmed in many decisions. Once, the sales tax has been paid on the materials, then on the same service tax also cannot be charged. In fact, the appellants had relied on the decision of the Hon ble Karnataka High Court which has been upheld by the Hon ble Supreme Court. In the Modi Xerox case it has been clearly held that in the Annual Maintenance Contract, the replacement of spares etc. would be considered as sale. Even in the present case, on 70% of the value sales tax has been paid and this has been accepted by the Government of Karnataka. This fact also cannot be ignored. Moreover, Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales tax on the 70% value which has also been accepted. Therefore, this valuation cannot be said to be arbitrary. In these circumstances, we do not find any merit in the impugned orders. Since, the demand of duty is not sustainable the demand of interest, penalty etc. also are not justified. Hence, we allow the appeals with consequential relief. The said order was affirmed by the Hon ble Apex Court reported as 2012 (28) STR J44 (SC). 11. ----- Further, we find that the appellant is engaged in the activity of printing of bill and not Billing . Therefore, the said printing of bill is altogether a different activity from the billing and cannot be termed as Billing . In that cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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