TMI Blog2008 (11) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... k contract involving both the elements of sale and service and the sale portion activity cannot be subjected to tax - non-inclusion of value of materials being in accordance with law, the extended period of limitation cannot be invoked - appeals are allowed by way of remand. - 510 of 2006 & 374 of 2007 - ST/401-402/2008(PB) - Dated:- 25-11-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be subjected to tax. 3. We have carefully considered the submissions from both the sides. The issue has already been covered by the decision of the Tribunal in the case of Deluxe Color Lab. (P) Ltd. (supra). In this regard relevant portion from the said order is reproduced below:- "12. It would thus appear that the decision in BSNL case lays down the law that works contract (and also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale' and 'Service' cannot stand in the same box. Sale cannot be treated as service and vice versa. 16. The pronouncement of law by the Supreme Court is binding on all Courts and authorities under Article 141 of the Constitution of India. Any decision of the High Court or the Tribunal or even the Supreme Court of lesser Bench strength has to be understood, read down (if necessary) and applied in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of non-inclusion of the value of the sale portion of the contract, that is, the non-disclosure of the gross total amount including the value of the materials, was on account of bona fide belief that service tax liability relates to the service part of the contract which has already been discharged by the appellants as per Notification No. 12/2003-ST. The case of the Revenue, on the point of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
