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TMI Blog2019 (3) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... f the invoice as services rendered by them - the repairs undertaken by the appellant would get classified under works contract for both the reasons i.e. that the appellant has paid State Government VAT on the materials on 70% of the value and service tax is paid on balance amount evaluated @ 30% of value charged. Appeal allowed - decided in favor of appellant. - Appeal No. ST/2880/2011 - A/303 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and discharge the service tax liability under Maintenance and Repairs on the 30% of the amount charged to the shipping lines balance 70% being supplies, abated as towards material cost. The Adjudicating Authority has come to a conclusion that value of the material shown as 70% for abatement is incorrect, on the ground that it has not been evidenced and in the absence of any evidence the claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein, this bench held that the service tax liability does not arise on the services rendered by the appellant under works contract. 4. Learned Departmental Representative reiterates the findings of the lower authorities. 5. On careful consideration of submissions made by both sides and on perusal of records, the documents reproduced before the lower authorities and before us, it is noticed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions made by both sides this bench in paragraph No. 7 held as under: 7. We have considered arguments on both sides and perused the records. It is not in dispute that the services rendered by them were in the nature of maintenance and repair services and these services also included transfer of materials. Invoices produced by the learned counsel for the appellant also shows that they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. Even otherwise, when their invoices clearly indicated the goods component separately and paid VAT on them deeming them to be sold to their client, service tax cannot be charged on such sums as they do not form part of the consideration for the service. It can be seen the entire issue is covered by the judgment of the Apex Court and this bench, accordingly, we hold that the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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