9911796707
TMI Blog2014 (10) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... . Union of India - [2013 (11) TMI 1004 - DELHI HIGH COURT], has clearly held that Section 67 of the Finance Act, 1994 enables the Government to levy Service Tax only on the consideration received for rendering of taxable service and it prohibits inclusion of value of goods supplied while rendering of a service. The same decision was followed by the Larger Bench of this Tribunal in the case of Hind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 - Dated:- 10-1-2014 - G. Raghuram, President and Shri P.R. Chandrasekharan, Member (T) Shri Bharat Raichandani, Advocate, for the Appellant. Shri Ganesh L. Havanur, Addl. Commissioner (AR), for the Respondent. ORDER The Commissioner of Customs, Central Excise Service Tax, Visakhapatnam-I Commissionerate vide Order-in-Original No. VIZ-STX-001-COM-010-12, dated 16-1-2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enance/repair service and the present demand is in respect of the value of goods supplied for undertaking such service. Notification No. 12/2003-S.T., dated 20-6-2003 and 1/2006-S.T., dated 1-3-2006 specifically excludes the value of the goods sold/supplied while undertaking maintenance, management or repair service and, therefore, the impugned demands are not sustainable in law. However, the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed of at this stage. Therefore, after dispensing with the requirement of pre-deposit, we take up the appeal for consideration. 5. The issue for consideration in this case is whether service tax is leviable on the value of goods supplied while rendering management, maintenance or repair service. The Hon ble High Court of Delhi the case of G.D. Builders Others v. Union of India - 2013-TIOL-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendering of service on which they have already paid the Service Tax. The appellant is also at liberty to submit before the adjudicating authority evidences in support of their claim that the present demand pertains to value of goods supplied/sold to the recipient. 6. Thus the appeal is allowed by way of remand. The stay application is also disposed of. 7. The application filed by the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
