TaxTMI 
TaxTMI 
2013 (12) TMI 799
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..... Chidanand Urs, CA For the Respondent: Mr. R.K. Singla, Commissioner (AR) JUDGEMENT Per: B.S.V. Murthy; The appellant was rendering maintenance and repair service of aircrafts of Defence Ministry of Government of India. They were paying service tax on what was considered as service portion during the relevant period up to September 2007. The department took a view that the cost of mat....
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....ies on the decisions of this Tribunal in their own case for different periods wherein this Tribunal found that the agreements/contracts is for overhaul and what was delivered to the client was repairs and not spare parts. The parts of materials were charged separately and therefore excludable. He submits that in view of the fact that in respect of the very same appellant for a different periods, t....
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.... reduction of value of materials used in the repair service provided by them. He submits that what is required to be seen is whether the service could have been rendered without using those materials and whether the materials are essential or not. 4. We have considered the submissions made by both the sides. Ongoing through the invoices, we find that in the invoices the cost of materials and AT....
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.... shown separately and repair/service cost was shown separately. Further the learned counsel also submits that the appellants have not availed CENVAT credit. Therefore, we see that the appellant has fulfilled the conditions required to be fulfilled for availing the benefit of Notification No.12/2003-ST dated 20.6.2003. We also take note of the fact that on the same activity for different periods, t....