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TMI Blog2014 (9) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers as laid down under Section 67 of the Finance Act, 1994 - Held that:- in the invoices issued by the assesssee, the value of goods used, such as transformer oil and service charges are shown separately and in respect of the supply of consumables used in providing the service of repair, sales tax or, as the case may be, VAT is paid. The Tribunal, in this factual situation, observed that when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;ble Devendra Kumar Upadhyaya,JJ. For the Appellant : Rajesh Singh Chauhan ORDER The appeal by the revenue arises from an order of the Customs, Excise and Services Tax Appellate Tribunal1 dated 26 February 2014. The revenue has formulated the following question of law: Whether abatement of cost of material replaced for repair of transformer as stipulated under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n separately in the invoices on which sales tax or VAT has been paid, the service tax would be chargeable only on the service/labour component and the value of goods used for repair would not be includible in the assessable value of service. The learned counsel appearing on behalf of the revenue has fairly placed before the Court a decision of this Court in Commissioner, Customs and Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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