2009 (5) TMI 171

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....h, Authorised Representative, for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-original No. 94/2007 dated 26-11-2007. 2. The relevant facts that arise for consideration are whether the assessee is liable to pay Service Tax on the basis of gross amount charged by them for the ser....

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....est at the appropriate rate may not be demanded and penalties imposed under various sections of the Finance Act, 1994. The adjudicating authority after considering the submissions made by the appellant before him came to the conclusion that the cost of materials needs to be included in the gross amount for the purpose of calculation of the liability of Service Tax. He did not agree with the conten....

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....t of the repair undertaken by them. He would submit that in an identical situation the Delhi Bench of the Tribunal in the case of M/s. Delux Colour Lab. Pvt. Ltd. [2009 (13) S.T.R. 605 (Tri. - Delhi) = 2008-TIOL-1838-CESTAT-DEL]. The decision in the case of M/s. BSNL (supra), it is held that the value of the material cannot be included in the taxable value of the service. 5. Ld. Jt. CDR on the ....

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.... materials charges and labour charges differently and we also find that in the very same invoices clearly indicate the discharge of Central Sales Tax as the amount of material cost. The invoices produced before us are not disputed by the Revenue. On perusal of the invoices, we find that the contention of the ld. Counsel for the appellant that they are charging for parts/materials separately and pa....