2014 (1) TMI 514

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.... Jha, DR JUDGEMENT Per: Archana Wadhwa The appellant is engaged in the manufacture of transformers as also in the repair of transformers. While carrying out the repair activity, the appellant is paying service tax on the labour charges and the repair charges, in terms of the contract entered into with their clients. The Revenue's contention is that during repair activities, the appellant have ....

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....by them for replacing the old parts have been shown separately. The Hon'ble Supreme Court in the case of Xerox Modicorp vs. State of Karnataka -2005 (142) STC 209 has held that if an assessee, while carrying out of the annual maintenance contract, also used certain goods for the said purpose, the cost of which goods has to be borne by the buyer, it has to be treated as sale of the goods and not pa....

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.... We may also refer to a recent decision of Allahabad High Court in the case of CC&CE vs. Balaji Tirupati Enterprises reported as 2013 (32) STR 530 (All.) wherein the Hon'ble Allahabad High Court has considered the following questions of law placed before the Hon'ble High Court:        (i) Whether any composite contract for providing service of complete repair of old ....