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TMI Blog2017 (1) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax, Hon'ble court held that the service aspect is only taxable under Union List and State government has no jurisdiction to impose sales tax thereon - no levy of service tax on the value of goods used in tyre retreading as distinctly shown by appellant in its invoices - appeal allowed - decided in favor of appellant. - ST/00231/2007 and ST/00191/2011 - 42125-42126/2016 - Dated:- 27-10-2016 - Shri D.N. Panda, Judicial Member Versus Shri Madhu Mohan Damodhar, Technical Member For the Appellant - Shri Raghavan Ramabhadran, Adv. For the Respondent - Shri B. Govindarajan, AC (AR) Per D.N. Panda: ST/00231/2007 It is submitted on behalf of Revenue that appellant was required to pay service tax on the whole of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract for the service tax purposes. (c) The concept of deemed sales is relevant only in respect of services under the category of Works Contract and not in respect of Maintenance and Repair Service . (d) The assessee has not proved that the conditions under Notification 12/03-S.T., dated 20-6-2003 have been satisfied and, therefore, they are not entitled to the benefit of deduction of cost of raw materials consumed improving the impugned service. 4. Judgment in the above case has been reported in 2012 (26) S.T.R. 225 (Tri. Chennai). Against the issues, learned third Member went ahead to deciding that there is no evidence of sale of material in rendering retreading services. However present appeal is neither that count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... showing goods used in the contract for levy of sales tax, Hon'ble court held that the service aspect is only taxable under Union List and State government has no jurisdiction to impose sales tax thereon. 8. The ratio laid down by Apex Court in the above said Judgements of Apex Court rules out levy of service tax on the goods used in the tyre retreading contract. In the result, appeal is allowed directing no levy of service tax on the value of goods used in tyre retreading as distinctly shown by appellant in its invoices. ST/00191/2011 9. The facts and circumstance of the case in this appeal are similar to the above case except the contention of the appellate that service tax was compelled to be paid by appellant and that was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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