2013 (9) TMI 553

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.... For the Respondent : Shri V K Agarwal, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and stay petition arise against Order-in-Original no. 66/ST/2012/C dated 8.10.2012 passed by the Commissioner of Central Excise & Customs, Nagpur. 2. The appellant, M/s Seva Automotive Pvt. Ltd. are engaged in the business of providing services of Authorized Service Station for Maruti br....

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.... show cause notice dated 13.10.2011 was issued to the appellant demanding Service Tax of Rs.3,55,36,207/- for the period 2006-07 to 2011-11. Interest on the said amount was also demanded and there was also a proposal for imposition of penalty under the provisions of Finance Act, 1994. The cost of spares parts was taken from the balance sheets of the appellants. The notice was adjudicated. The appe....

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.... parts without rendering of the service. In those cases, the levy of Service Tax would not arise at all. In the bills raised, the appellant has clearly indicated the quantity and value of the goods sold and the Sales Tax/VAT liability discharged. They have also indicated the charges collected for the services rendered and the Service Tax liability thereon. Therefore, only the consideration receive....

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....ing the servicing of vehicles is liable to payment of service tax? Service Tax is not leviable on a transaction treated as sale of goods and subjected to levy of Sales Tax/VAT.  In the light of the above, he pleads that the stay be granted and the matter be remanded back to the adjudicating authority for fresh consideration. 3. The learned Addl. Commissioner (AR) appearing for the Re....