9911796707
TMI Blog2012 (11) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT, NEW DELHI (LB)) - value of photographic material is to be added to the assessable value of the service – prima facie case against the assessee - stay granted partly. - ST/S/7/2010, ST/15/2010 - - - Dated:- 23-2-2012 - S.S. Kang and Mathew John, JJ. S.M.V. Raman, Adv. for the Appellant T.H. Rao, SDR for the Respondent JUDGEMENT S.S. Kang:- 1. Heard both sides. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess of retreading undertaken by the applicants. The contention is that in view of the provisions of the Notification No.12/03-ST when the material is sold separately, the value of the material cannot form part of the assessable value for the purpose of payment of service tax. Learned counsel for the applicants also submitted that in the invoices the sale of materials was shown separately. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aphic material is separately sold hence value of such material cannot form part of assessable value for payment of service tax. In these circumstances, the contention of Revenue is that it is not the case for total waiver of service tax. 6. We find that applicants are undertaking the activity of retreading of tyre old and used tyres which is liable to service tax under the category of 'Maintenan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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