2012 (7) TMI 285

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....ith their Customers M/s Sunflag Iron & Steel Co. Ltd., Bhandara and M/s Lloyds Steel Industries Ltd., Wardha for plant operation and maintenance vide agreement dated 12.12.2003 and for the services rendered they had received consideration from the clients. The appellant also discharged service tax liability on the operation and maintenance charges received from their clients. On scrutiny of the accounts maintained by the party, it was observed that the appellants were receiving electricity free of cost from their clients and without supply of electricity they could not have undertaken the operation and maintenance of the plants. The department was of the view that the cost of electricity supplied free by the client, should also be included ....

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....e components cannot be included in the value for the purpose of levy of sales tax inasmuch as there has been no sale of toolings or moulds. He also relies on the judgment of this Tribunal in the case of CMS (I) Operations & Maintenance Co. P. Ltd. vs. CCE, Pondicherry, reported in 2007(7)STR 369(Tri-Chennai) , Rolls Royce Industries Power (I) Ltd. vs. CCE, Vishakhapatnam, reported in 2006(3)STR 292(Tri-Del and CESTAT order no. S/16/11/CSTB/C-I dated 31.01.2011 in the case of Wartsila India Ltd. 4. Ld. AR appearing for the Revenue reiterates the findings of the Commissioner. 5. We have carefully considered the rival submissions. 5.1 The appellant has filed a miscellaneous application wherein they are seeking to reclassify the service rend....

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.... sales tax is leviable. As regards the reliance placed on other decisions of the Tribunal, the issue related to levy of service tax in respect of a power plant maintained and operated by the appellants on a contract basis. In that context it was held that in the case of service rendered to oneself no service tax is leviable and service tax levy is attracted only when the service is rendered to others. Another issue in the case related to levy of service tax under management consultant service and this Tribunal held that maintenance and operation of power plant will not come under the category of management consultant service. Similarly, in the case of Rolls Royce Industries Power (I) Ltd., the issue for decision was whether operation and ma....

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.... addition of service tax charged, is equivalent to the consideration; (iii) in a case where the provision of service is for a consideration which is not ascertainable, be the amount as may be determined in the prescribed manner. (2) Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount charged. (3) The gross amount charged for the taxable service shall include any amount received towards the taxable service before, during or after provision of such service. (4) Subject to the provisions of sub-sections (1), (2) and (3), the value shall be....