2014 (8) TMI 1023 - HC - Service Tax

Management, Maintenance and Repair service - Liability of service tax - Valuation of goods - Held that - The present appeal will be governed by the judgment of Commissioner, Customs and Central Excise, Kanpur Nagar v. M/s J.P. Transformers 2014 (9) TMI 307 - ALLAHABAD HIGH COURT wherein found that the value of the goods and materials utilized for repair of the transformers is separately disclosed in the agreement and is separately mentioned in the invoices of the assessee. Thus service tax could not be demanded on that component representing the value of the goods and materials used for carrying out repairs. The mere fact that the cost of the various items was shown for the purpose of price variation was held not to make any difference to the legal position. no substantial question of law would arise - Decided against Revenue.

Summary

The appeal was dismissed by the High Court of Allahabad as it was similar to a companion appeal where a judgment was already delivered. No substantial question of law arose. No costs were awarded.