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TMI Blog2018 (9) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... i Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, we proceed to decide the appeal, as the disputed issue is covered by the precedent decisions of the Tribunal. Accordingly, we have gone through the impugned order and have heard the learned A.R. 2. The appellants are a dealer of M/s Hero Honda Motors and are als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les used in servicing were not included in the assessable value of the service for payment of the service tax. The Department was of the view that in terms of the provisions of Section 67 readwith Service Tax (Determination of Value) Rules, 2006, the appellants were required to pay service tax on the gross amount charged including the value of the components/spare parts and consumables used in cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices show the value of the service component and the value of the spare parts and consumables used separately and while paying Sales Tax/VAT on the amount charged for spare parts and consumables, the service tax is paid only on the labour/service component. We are of the view that the appellant's transaction with their customers consist of sale as well as service, which are clearly identifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nagpur 2014 (33) S.T.R. 165 (Tri. Bom.). We also note that the Hon'ble Delhi High Court in the case of Intercontinental Consultants & Technocrop Pvt. Ltd. vs. Union of India reported in 2012 TIOL 966-HC-Delhi (ST) has held that Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 are ultra vires the provisions of Section 66 and 67 of the Finance Act, 1994. In such a scenario, the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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