2011 (9) TMI 375

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.... Pathak,  DR  for the Respondents Per Archana Wadhwa (for the Bench): After hearing both sides, we find that the appellant is an authorised dealer of M/s. Maruti Udyog Ltd. and is an authorised service station. During the course of their business, they also sell and purchase the various accessories  of motor vehicles sold by them. The bills for the said accessories are being r....

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.... fixing the accessories, reflected in the invoice, no such deemed bifurcation can be made and service tax confirmed against them. He also clarifies that they have paid the sales tax on the entire gross value so received in which case service tax cannot be confirmed for the above proposition. He relies upon the Tribunal's judgment in the case of  Idea  Mobile Communications Ltd. vs. CCE, ....

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....was reflected in the invoices.   5. Considering the submissions made by both sides, we find that the issue is covered by the Tribunal's decision in the case of  Idea Mobile Communication Ltd. which in turn is based upon ratio of law declared by the Supreme Court in the case of Gujarat Ambuja Cements Ltd.  6. For better appreciation, we reproduce para 4,5 and 6 of the said....

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....subject-matter which a fair reading of the entry does not cover. If in substance the statute is not referable to a field given to the State, by any principle of interpretation allow a statute not covered by it to intrude upon this field." 5. The learned Counsel submits that sales tax being State subject, therefore, the centre cannot claim Service Tax on that item. 6. On a careful considerati....