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TMI Blog2015 (7) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 78 as stands confirmed by the lower appellate authority, within 30 days from today towards compliance with its liability confirmed by the impugned order. - no substantial error in the concurrent findings recorded by the primary and lower appellate authorities, that the appellant had provided the taxable service to RKBK True Value and had collected service tax and was in any event liable to service tax, in view of invoices produced by the appellant itself. The impugned order is impeccable and warrants no interference - Decided against assessee. - Service Tax Appeal No. 1095 of 2010 - Final Order No. 52167/2015 - Dated:- 10-7-2015 - Hon ble Mr. Justice G. Raghuram, President And Hon ble Mr. H.K. Thakur, Technical Member,JJ. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishment services and raised invoices on RKBK True Value , reflecting in each invoice, the appropriate service tax component as well, but failed to remit service tax to the exchequer. Refurbishment of old vehicles involved repairs, change of defective parts and other value additions to provide a fresh look to old cars. 4. In response to the show cause notice , the appellant claimed that it had purchased vehicles, refurnished and repaired them at its own workshop and thereafter would sell these vehicles to customers under the Maruti brand True Value . Since refurbishment was done on old cars purchased by it was a service to itself, and would not amount to service provided to another, was the substantive defence presented before the primary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had raised invoices on the other entity reflecting elements of UP Trade Tax and Service Tax. If, as Counsel for the appellant contends, appellant and RKBK True Value are separate entities, neither would there be an occasion in law or under any accounting practice, for invoices to be raised on oneself and reflecting elements Trade Tax or Service Tax, in such invoices. Sale of goods, as is well established is a transfer of title in goods from one party to another. If, on the appellant s contention itself and RKBK True Value are merely units of a common legal entity, no question of raising invoices or indicating components of Trade Tax or Service Tax would arise. The plea of providing services to itself , is thus misconceived 7. We howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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