TMI Blog2020 (1) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... for Service tax under the Finance Act, 1994. It is also the settled position of law that the applicability of Sales Tax and Service Tax are mutually exclusive, as settled by the Hon ble Supreme Court in the case of IMAGIC CREATIVE PVT. LTD. VERSUS COMMISSIONER OF COMMERCIAL TAXES ORS. [ 2008 (1) TMI 2 - SUPREME COURT] . Merely because exemption is availed under the Sales Tax Act, the transaction does not cease to be a sales transaction. In the present case, the State Sales Tax Authorities have considered the impugned sale transactions and also passed assessment orders, which are also placed on record. Apart from this, there is no documentary evidence placed on record to suggest that the appellant did not undertake any sale transact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts were taxable with effect from 10.09.2004 under Business Auxiliary Services, which becomes taxable under Section 65 (105) (zzb) of the Finance Act 1994. It was also alleged in the Show Cause Notice that the appellant had procured bearing plates from M/s. Eastern Traders Engineers, Kolkata, which was supplied to M/s. Singareni Collieries under contract. 2.2 In the Show Cause Notice, the authority assumed inter alia that the assessee had issued an in-transit sale invoice on the basis of Form-C issued by the consignee and had not paid any Sales Tax but claimed exemption. It was evident to the authority that the appellant had facilitated procurement of goods for a consideration, that the appellant had added its consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. Vs. Commr. of Commercial Taxes 2008 (9) S.T.R. 337 (S.C.). 2.3.2 The appellant also contended that the Show Cause Notice was contradicting itself as regards the classification of service inasmuch as, in paragraph 10 it was shown that the service was under Business Auxiliary Service whereas in paragraph 5 it is alleged that the service was classifiable under Commission Agent Service . The appellant also questioned the issuance of the Show Cause Notice beyond the normal period of limitation. 3. The Adjudicating Authority thereafter took up the adjudication proceedings and vide Adjudication Order dated 28.10.2010, however, felt it proper to drop further proceedings initiated by the Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, was unable to place on record any contrary decisions in his support; nor was he able to distinguish the decision in the case of M/s. AIA Engineering Ltd. (supra). 8. Having heard both sides, we are of the considered opinion that the decision of the Ahmedabad Bench of the Tribunal in the case of M/s. AIA Engineering Ltd. (supra) squarely covers the issue on hand and the relevant paragraphs read as under : 9.1.2 It can be seen from the above two reproduced documents at pages 8 and 9 which were filed with the sales tax authorities, appellant has recorded the transactions with WSL as a transaction of purchase of goods in interstate transactions and has obtained the title of the goods as indicated in Form E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer of documents of title to such goods during the movement from one state to another. In the case in hand, the goods moved from Karnataka to Jharkhand the transfer of documents took place during such movement is not in dispute. 11. Thirdly, we find that the adjudicating authority has illustrated the transactions in Paragraph No. 41 of the OIO. On perusal of such illustrative documents, we find that the WSL has raised the Excise duty paying invoice on which they have indicated discharge of CST @ 3% and invoiced the same to the appellant herein. The appellant herein has in turn invoiced the entire amount with CST to ACC and submitted C-Forms given by ACC to the VAT authorities. The VAT authorities have not disputed these t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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