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TMI Blog2018 (9) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... AT on the remaining 70% of the gross charges - Department took a view that the goods used in providing the services are to be treated as inputs for providing the service and accordingly the cost of such inputs should form integral part of the taxable value of such services. Held that:- The Hon’ble Apex Court in the landmark judgment Safety Retreading Co. (P) Ltd. Vs CCE Salem [2017 (1) TMI 1110 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charging amount for those copy charges and service tax was paid on the gross amount so charged. From 1.4.2008 onwards, however appellants raised invoices for total number of copies taken but split up the gross amount charged into two, namely 70% of value towards material cost and 30% towards service charges. Service tax was discharged on the latter. The defence of the appellant was that they had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r payment of interest amount of ₹ 37,588/-. The proposed interest demand was confirmed by the adjudicating authority vide OIO No.35/2010 dt. 2.12.2010. Both the order of rejection of refund as well as confirmation of the interest amount were appealed to the Commissioner (Appeals) who vide an impugned order dt.13.12.2011 upheld the orders of the original authorities and rejected the appeals. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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