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TMI Blog2016 (12) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... - appeal allowed by way of remand. - Application Nos.ST/MISC/59631-59632/2013-CU[DB], Appeal No.ST/66/2009-CU[DB], Appeal No.ST/449/2012-CU[DB] - Final Order Nos. 54655-54656/2016 - Dated:- 4-10-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Mr. B.L. Narasimhan, Advocate For Appellant Mr. Ranjan Khanna, DR For Respondent ORDER Per Ms. Archana Wadhwa After hearing both sides, we find that the appellant entered into two different agreements involved in the present two appeals with M/s. Hindustan Zinc Ltd. for providing repair and maintenance services of dumpers. It is seen that during the course of service, the appellant was also using some spare parts, which were being billed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax. 3. Ld. Advocate for the appellant submits that the final agreement entered into between the appellant and M/s. Hindustan Zinc Ltd. vide which separate cost of the logistic services as also for repair and maintenance services and the cost of the spare parts, which may be used for providing such services stand given separately. He has also drawn our attention to the fact that some of the months the cost has far exceeded the actual payments received by the appellant from M/s. Hindustan Zinc Ltd. Further it stands argued that the spare parts used by them were being leviable to sales tax and the same was being paid by the appellant on full contracted value of the goods. As such, it stands submitted that the contracted value rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lying upon the Hon'ble Supreme Court decision in the case of CCE, Kerala Vs. Larsen Toubro Ltd. [2015(39) STR 913 (SC)], wherein the Hon'ble Court has held that the Works Contract introduced with effect from 01.06.2007 in respect of Construction and Installation, Erection, Commissioning or Installation Service and EPC contracts were held to be taxable only with effect from 01.06.2007, even though the taxable category covered under the said Works Contract were separately listed earlier. He submits that prior to 01.07.2012, the Repair and Maintenance service provided under the Works Contract would not be taxable. As such, it is his contention that the service was not at all taxable during the relevant period and the question of conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 385, 2169 and 2170 of 1997, in which it was observed that the issue is as to whether dumpers and rockers are motor vehicles adapted for use on roads. While answering the said posed question, the Hon'ble Supreme Court observed that as dumpers are registerable under the Motor Vehicles Act, 1988, it has to be held that they are motor vehicles adapted for use upon roads. The fact that rubber tyres are used in dumpers is indicative of the fact that they have use on public roads. Accordingly, they were held motor vehicles. To the same effect is another decision of the Hon'ble Supreme Court in the case of Union of India Vs. Chowgule Co. Pvt. Ltd. in Civil Appeal Nos.2980-83 of 1981. However, ld. Advocate fairly agrees that the said le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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