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TMI Blog2018 (7) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... emaining 30% the appellant already paid the service tax. Similar views were expressed by the Hon’ble Supreme Court in the case of Safety Retreading Co.(P) Ltd. vs. Commissioner of C.Ex., Salem [2017 (1) TMI 1110 - SUPREME COURT], where it was held that Section 67 of the aforesaid Act deals with valuation of taxable services and specifically mentions that the same does not include the cost of parts or other material, if any, sold to the customer during the course of providing maintenance or repair service. Appeal dismissed - decided against Revenue. - Appeal No. ST/106/2009 - FO/76009/2018 - Dated:- 2-5-2018 - SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri A. Roy, Suptd.(AR) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale/deemed sale in terms of the local sales tax/Central Sales Tax Act, 1956 which is reflected in the sales tax returns. For the remaining 30% the appellant already paid the service tax. Similar views were expressed in notification no.12/2003-ST dated 20.06.2003 by the Board. Similar views were expressed by the Hon ble Supreme Court in the case of Safety Retreading Co.(P) Ltd. vs. Commissioner of C.Ex., Salem [2017(48)STR 97 (SC)], where it was observed as under: 10. The exigibility of the component of the gross turnover of the assessee to service tax in respect of which the assessee had paid taxes under the local Act whereunder it was registered as a Works Contractor, would no longer be in doubt in view of the clear provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nty per cent (70%) of the value of the service rendered which is the taxable component under the State Act. The aforesaid argument overlooks certain basic features of the case, namely, the undisputed assessment of the assessee under the local Act; the case projected by the Department itself in the show cause notice; and thirdly the affidavit filed before this Court by one S. Subramanian, Commissioner of Central Excise, Salem. 12. No dispute has been raised with regard to the assessment of the appellant on its turnover under the local/State Act, insofar as payment of Value Added Tax on that component (70%) is concerned. A reading of the show cause notice dated 24th January, 2008 would go to show that the entire thrust of the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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