TaxTMI 
TaxTMI 
2012 (9) TMI 54
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....ort Services as detailed below.- (1) Full Service Maintenance Agreements ('FSMA' for short) - Such an agreement involved the following : (a) Maintenance and servicing of the customer's equipment. (b) Repairs of the equipment. This also involves replacement of worn-out parts with new parts. (c) Provision of xerographic supplies (i.e. toner, developer and fuser oil). (2) Spares and Services Maintenance Agreement ("SSMA' .for short) The scope of this type of agreement is identical to that under FSMA except that SSMA does not involve supply of any xerographic materials like toner, developer and fuser oil. (3) Volume Based Service Agreement ('VBSA' for short) - The scope of work under VBSA is identical to that under FSMA....
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....were not paying service tax on the full value realised under the contracts but were deducting value of materials supplied under each of the contract and was paying service tax only on the service component, as determined by the appellants. Revenue was of the view that since the essential character of these contracts are for providing service of maintenance and business support and since such services could not have been provided without supply of the materials involved the contract could not be split into service component and component of supply of materials. Revenue was of the view that the appellants should have paid service tax on the entire amounts billed to their customers. Based on such reasoning, a Show-Cause Notice was issued for t....
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....-Cestat) 5. Further, he points out that the decision of the Tribunal in the case of Wipro GE Medical Systmes (P.) Ltd. (supra) has been affirmed by the Supreme Court vide dismissing Appeal No. 8764/2009 filed by the department. 6. The Counsel points out that once it is recognised that there is sale of goods involved in such contracts and the sale can be treated as a separate component they were eligible for the exemption under Notification No. 12/2003-ST providing exemption from goods sold in the course of providing service. In view of the above position, the counsel requested for waiver of pre-deposit of dues arising from the impugned order for hearing the appeal. 7. The Counsel also submits that they have paid VAT on the basis of deeme....