9911796707
TMI Blog2023 (10) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... nce and repair service - 67% of gross value is towards the value of goods used in providing the service - HELD THAT:- There is no dispute that the appellant have raised invoices for sale of material and service charge separately, towards the sale of material they have taken 67% as deemed sale price and even discharge the VAT on the said amount and in respect of the service they have paid service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Dhaval Shah, Advocate for the Appellant Shri P. Ganesan, Superintendent (AR) for the Respondent ORDER The briefly stated facts of the case are that under the category of maintenance and repair service the appellant have discharged the service tax on the 33% of the gross value of the service charges conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and sale of material. He further submits that even if the appellant is not entitled for abatement of 67% as provided under Notification No. 1/2006-ST but the deduction of material sold by the appellant is permissible in terms of Notification No. 12/2003- ST dated. 26. 06. 2003 according to which service tax is not payable on the goods sold while providing the service. He also invited our attenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. We find that there is no dispute that the appellant have raised invoices for sale of material and service charge separately, towards the sale of material they have taken 67% as deemed sale price and even discharge the VAT on the said amount and in respect of the service they have paid service tax on 33% on the gross value, the appellant have taken this ratio on theoretical basis. However the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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