2018 (9) TMI 1275

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..... toms And Central Excice V/s J.P. Transformers [2014 (9) TMI 307 - ALLAHABAD HIGH COURT], where it was held that the value of the goods used in providing repair of Transformers are not to form part of the value of the services so provided by assessee - appeal allowed - decided in favor of appellant. - STAY APPLICATION No. ST/Stay/4094/2012 In APPEAL No.ST/3222/2012-ST[DB] - ST/A/71777/2018-CU[DB] .....

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..... he value of the goods used in providing the said services, raised the demand against them which stand culminated into the present impugned order passed by the Commissioner of Central Excise, Kanpur confirming Service Tax of ₹ 81 lakhs approx along with confirmation of interest and imposition of penalty of identical amount. 4. Both sides agree that the issue is no more res-integra and stan .....

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