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TMI Blog2013 (9) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... rwal, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and stay petition arise against Order-in-Original no. 66/ST/2012/C dated 8.10.2012 passed by the Commissioner of Central Excise & Customs, Nagpur. 2. The appellant, M/s Seva Automotive Pvt. Ltd. are engaged in the business of providing services of Authorized Service Station for Maruti brand vehicles and they are also registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued to the appellant demanding Service Tax of Rs.3,55,36,207/- for the period 2006-07 to 2011-11. Interest on the said amount was also demanded and there was also a proposal for imposition of penalty under the provisions of Finance Act, 1994. The cost of spares parts was taken from the balance sheets of the appellants. The notice was adjudicated. The appellant contested that they are not liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose cases, the levy of Service Tax would not arise at all. In the bills raised, the appellant has clearly indicated the quantity and value of the goods sold and the Sales Tax/VAT liability discharged. They have also indicated the charges collected for the services rendered and the Service Tax liability thereon. Therefore, only the consideration received for the services rendered is liable to Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax? Service Tax is not leviable on a transaction treated as sale of goods and subjected to levy of Sales Tax/VAT. In the light of the above, he pleads that the stay be granted and the matter be remanded back to the adjudicating authority for fresh consideration. 3. The learned Addl. Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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