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TMI Blog2016 (2) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... same to be consumables, thereby not having any element of deemed transferred of property in the same. 2. The appellant is registered under the provisions of Central Excise and service tax. For the period in question and from October 2005 to September 2011, the appellant have regularly discharged the service tax leviability on the service tax component involved in the repair and maintenance of the cylinders. The appellant also filed returns regularly. Show cause notice dated 15/02/12 for the period October,2010 to September 2011 and another show cause notice dated 13/04/11 for the extended period October 2005 to September 2010 were issued. As it appeared to revenue that the appellant is liable to pay service tax also on the material compon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials in their invoice accordingly it was held that they're not entitled to get the benefit for the said material component. The ld. Commissioner has followed the ruling of the Larger Bench of this Tribunal in the case of Aggrawal Colour Advance Photo Systems Vs. CCEx., Bhopal: 2011 (23) STR 608 (Tri-LB). Being aggrieved, the appellant is before this Tribunal. 4. The ld. Counsel for the appellant urges that the issue is no longer res-integra. The ruling of larger bench of this Tribunal in the case of Aggrawal Colour Advance Photo Systems (Supra), have been impliedly over-ruled by the Honourable Supreme Court in the case of State of Karnataka Vs. Pro Lab & Ors - 2015-TIOL-08-SC-CT-LB The facts before the Honourable Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance of Transformers, and paid VAT. It was held that service tax could not be demanded on the component present in value of goods and materials used for carrying out repairs. The mere fact that cost of various items was shown for the purpose of price variation, would not make any difference to legal position. The appellant also relies on the Hon'ble Allahabad High Court in the case of CCE and CE Vs. Balaji Tirupati Enterprises 2013 (32) STR 530 (All) wherein under the repair and maintenance service, goods were used and deemed to be sold. It was held that the same are not in the purview of Levy/service tax. As such, goods are deemed to be sold under the contract. The ld. Counsel also relies on the ruling of the South Zonal Bench of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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