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TMI Blog2014 (9) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... e rendering a repair service cannot be subjected to levy of service tax. Thus the appellant has made out a case for grant of stay - Stay granted. - Appeal No. ST/88296/14 - Mum - - - Dated:- 19-8-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri Bharat Raichandani (Adv) For the Respondent : Shri B S Meena, Addl.Comm JUDGEMENT Per: P.R. Chandrasekharan: The appeal and the stay petition are directed against Order-in-Original No. 199-201/MAK (199-201) COMM/RGD/2013-14 dated 31.03.2014 passed by the Commissioner of Central Excise, Raigad. Vide the impugned order, ld. Adjudicating Authority has confirmed a service tax demand of ₹ 13,75,68,767 /- along with interest thereon and also imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The sub-contractors have also confirmed the value of the materials supplied on which Service Tax has been demanded by the adjudicating authority. Since the issue relates to verification of factual details, we are of the considered view that the matter has to go back before the adjudicating authority for consideration afresh of all the documentary evidences now submitted before us. The appellants are directed to furnish copies of the all the invoices for services rendered, copies of VAT Returns of the appellant as also that of the sub-contractors before the adjudicating authority, so as to quantify the figures of the materials sold/supplied during the course of rendering of services, within a period of three months from the date of receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Hon'ble Apex Court and Hon'ble High Court of Delhi in the case of G.D. Builders case 2013 (32) S.T.R. 673 (Del.) ,, this Tribunal held that there cannot be any service tax levy on the supply of goods and what can be levied to service tax as per Section 67 of the Finance Act, 1994, is only the consideration received for the service rendered. The ld. counsel also relies on the decision of Wipro GE Medical Systems P. Ltd. 2009 (14) STR 43 (Tri-Bang) wherein also in the context of management, maintenance or repair service, it was categorically held by the Tribunal that the cost of goods sold or deemed to have been sold cannot form part of the value for the purposes of service tax levy. The decision was affirmed by the Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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