2014 (2) TMI 202

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.... For the Respondent: Shri S. Misra, Addl. Commissioner (A.R.) ORDER Per Dr. D. M. Misra : These applications are filed by the applicants seeking waiver of pre-deposit of service tax of Rs.29.5 Crores and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. At the outset, the ld. C.A. appearing for the applicants, has submitted that the Applicants are Public Se....

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....f the value of the materials i.e. parts and components of such aircrafts supplied to them by Ministry of Defence in the gross taxable value of repair and maintenance charges. It is his submission that such value of the materials are not to be included in the scope of service charges by virtue of Notification 12/03-ST dated 20.6.03 (as amended). It is his submissions that in view of the definition ....

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....asmuch as the applicants had claimed in other proceedings that the transaction of receiving the components and spare parts, from Ministry of Defence, did not involve sale, hence, its value cannot be excluded from the total service charges received by the applicants from Ministry of Defence towards repair and maintain of aircrafts. 5. Heard both sides and perused the records. We find that prima-....