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TMI Blog2018 (2) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... nent which have already been provided in the works contract-Determination of Value Rules. Further, under the Finance Act, 1994 there is no taxing power to tax the material component, in a works contract - appeal dismissed - decided against Revenue. - ST/1046/2011-CU[DB] - -ST/71894/2017-CU[DB] - Dated:- 28-8-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t it is a composite claim raised by the respondent-assessee under three different categories i.e. Labour Charges, Incidental Charges Spare Parts Charges for repairing of damaged engines wherein M/s KOEL is supplying replaced spare parts to the respondent-assessee only in the form of reimbursement after deducting prescribed discount on the value of spare parts as the same is replaced by the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epair Service has been recognized as Works Contract, and under such circumstances, in any Maintenance Repair Contract the spare parts, etc. which have been used in the course of maintenance service are to be considered as sold and when sales tax has been paid on the value of such goods, simultaneously one cannot charge them to service tax. Accordingly, it was held that the respondent-assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) i.e. works contract is also the view taken by the Revenue in the said Show Cause Notice. Under the works contract there can be no levy of service tax on the material component which have already been provided in the works contract - Determination of Value Rules. Further, under the Finance Act, 1994 there is no taxing power to tax the material component, in a works contract, as is laid by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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