9911796707
TMI Blog2019 (5) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... ubjected to sales tax and original authority has not relied upon any evidence to establish that the said contention was unfounded - we have also perused the invoices which were available on record which clearly indicated that the entire transactions in such invoices was subjected to sales tax. Appeal allowed - decided in favor of appellant. - ST/MISC/70017/2018, ST/691/2010-CU[DB], ST/692/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-original and having a common issue involved for different period for the same Service Tax assessee and therefore they are taken together for decision. 3. Brief facts of the case are that the appellant are engaged in the manufacture of automation machineries including programmable logic controller. The appellant entered into contracts with their customers where the spares a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings were initiated through issue of show cause notice dated 29.07.2008 demanding Service Tax amounting to around ₹ 60.00 Lakhs with proposals for penalties and a proposal for personal penalty on Shri M.S.Sheshadri, Director of the company. On contest the show cause notice was adjudicated through impugned order-in-original dated 24.12.2009 wherein the Service Tax demand along with interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioning the transactions as hiring charges, however, on the entire transactions covered by invoices for hiring charges, sales tax is paid and the transaction is in respect of sale and the same is not in respect of service. He further submitted that though the said sale is in respect of service, on service component Service Tax is already paid and there is no dispute on that. He further submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon any evidence to establish that the said contention was unfounded. Further we have also perused the invoices which were available on record which clearly indicated that the entire transactions in such invoices was subjected to sales tax. We therefore are of the opinion that the impugned orders are not sustainable. We therefore set aside the impugned orders and allow all the three appeals. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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