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TMI Blog2019 (1) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... SSIONER OF CENTRAL EXCISE, PUNE [2017 (1) TMI 1110 - SUPREME COURT] has upheld the service component at 30% and has held that it is the service component comprising of 30%, which is exigible - In that view of the matter, the order in Original case has been passed without noticing the law laid down by the Hon ble Apex Court and in the considered opinion of this Court it is not sustainable and the Original Authority is required to pass appropriate orders after taking into consideration the law laid down by the Hon ble Apex Court - the writ petition is partly allowed. Matter is remitted back to the Original Authority for reconsideration - appeal allowed by way of remand. - Writ Petition No.106528 of 2017 (T-EX) - - - Dated:- 7-1-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay service tax on the entire sum and held that the value of inputs, consumables, chemicals, etc. amounting to ₹ 91,90,43,629/- used in providing the re-treadingtyres services for the period from April, 2014 to March,2016 should be included in the gross value of services in terms of Rule 5 of the Service Tax (Determination of Value) Rules, 2006 read with Section 67 of the Finance Act, 1944. 5.The Hon ble Apex Court while disposing of the Civil Appeal No.641 of 2012 by its judgment dated 18.01.2017 in paragraph 10 and 11 has been pleased to hold as follows;- 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 wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee that the value of the goods orthe parts used in the contract and sold to the customer amounts to seventy 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. Sub ramanian, Commissioner of Central Excise, Salem. 6.From bare reading of the above, it is apparent that the Hon ble Apex Court has upheld the service component at 30% and has held that it is the service component comprising of 30%, which is exigible. In that v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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