9911796707
TMI Blog2014 (1) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... ract relates to supply of parts. We have also seen the sample invoices raised by the appellant where the value of the goods / inputs used by them for replacing the old parts have been shown separately - if an assessee, while carrying out of the annual maintenance contract, also used certain goods for the said purpose, the cost of which goods has to be borne by the buyer, it has to be treated as sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also replaced the old and worn out parts of the transformer and the value of such goods is required to be added in the value of the services. 2. As such the short point required to be decided in the present case is as to whether the value of the goods used by the appellant while carrying out repair activities is required to be added in the value of the services and as such whether he is requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t part of services. 4. We also find that the identical issue in the case of repair of transformer activity stands considered by the Tribunal in number of decisions. In the case of Balaji Tirupati Enterprises vs. CCE, Meerut-II ST Appeal No. 161 of 2012 as also in the case of CCE, Allahabad vs. M/s Kailash Transformers Appeal No. 446 of 2012 and in the case of Hindustan Aeronautics Limited vs. CS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be divided into service portion and goods portion on the basis of payment of VAT on certain goods used during repair (ii) Whether provisions of Notification No. 12/2003-ST, dated 20.06.2003 will be applicable in breakup of the total cost into various heads including cost of items and labour charges is provided in the contract for the purpose of price variation (iii) Service Tax w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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