9911796707
TMI Blog2014 (7) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has correctly done the abatement of the value of the material sold to the customers. 2. Shri R. Nambirajan (Advocate) and Shri Jigar Shah (Advocate) appeared on behalf of the appellant. Shri R. Nambirajan argued that the appellant is engaged in providing the services under the categories of maintenance & repair service; erection, commissioning & installation service and were discharging Service Tax liability on these services from October 2006 and was regularly filing ST-3 returns. It was his case that while providing the erection, commissioning & installation services, the contract entered into are both with respect to supply of materials and providing of services as per contracts. He made the Bench go through the relevant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of OTIS Elevator Co. (I) Ltd Vs CST Mumbai-II in Appeal No.ST/8790/13-MUM in Order No. A/898/14/CSTB/C-I, dt.09.06.2014. It was argued by Shri R. Nambirajan that the facts involved in the above case are identical to the facts involved in the present proceedings. It was submitted by the Ld. Advocate that in the case before CESTAT Mumbai, the matter was remanded for de-novo consideration to the adjudicating authority for verification whether VAT was paid on actual material cost or not. 4. Dr. Jeetesh Nagori, (AR) appearing on behalf of the Revenue argued that the contracts entered into by the appellant with the service recipients are works contracts and are composite ones which cannot be vivisected into value of the services provided and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is observed from the clause 25 of the representative contract dt.06.11.2009 entered into between the appellant and M/s Tej Complex, Ahmedabad, that 15% of the contract value represent erection, commissioning and installation services on which VAT / Sales Tax is not paid by the appellant. As per Rule 2A(ii) of the Service Tax (Determination of Value) Rules 2006, the actual value of transfer of property in goods involved in execution of the works contract is not to be taken into consideration while discharging Service Tax liability under the works contract services. It is the claim of the appellant that VAT/ Sales Tax was paid on the actual material value of the material sold, as per audit account furnished to the adjudicating authority an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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