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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 ..... vice, which are clearly identifiable. Moreover, when the appellant pay Sales Tax/VAT on the consumables and spare parts used by them for servicing, that transaction would have to be considered as sale and, hence, the same cannot be made part of the value of the service. In identical issue was the subject matter of various decisions of the Tribunal, wherein stands held that the value of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and repair of two wheeler motor vehicle as an authorized service station. The services provided by them are taxable under Section 65 (105) (zo) readwith Section 65 (9) of the Finance Act, 1994. The period of dispute in this case is from 2006-07 to 2009-10 (upto September), in course of scrutiny of the service tax records maintained by the appellant, it was found by the officers that while the invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the above basis, a show cause notice dated 21/10/2011 was issued to the appellant for demand of service tax amounting to ₹ 58,38,935/- alongwith interest and also for imposition of penalty on them under Section 76 and 78 of the Finance Act, 1994. The show cause notice was adjudicated by the Commissioner vide Order-in-Original dated 23/01/2013 by which the Commissioner confirmed the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the appellant pay Sales Tax/VAT on the consumables and spare parts used by them for servicing, that transaction would have to be considered as sale and, hence, the same cannot be made part of the value of the service. We also find that when there is sale of goods involved, the benefit of exemption Notification No.12/2003-ST cannot be denied when there is no allegation that the conditions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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