2014 (5) TMI 952

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....: 1. The applicant is a proprietorship engaged mainly in the activities of maintenance works at various thermal power plants. The maintenance works involved both supply of materials and also labour. On the value of labour, the applicants have paid service tax but on the value of material supplied, service tax was not paid. Revenue was of the view that service tax should have been paid on the va....

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....e value of the materials supplied for each financial year and argued that since it is very obvious that materials have been used in the maintenance work, value of such materials should be excluded from the value for which service tax is demanded. Therefore, he pays that this appeal may be admitted without any predeposit. He also pleaded financial hardship. Ld. counsel also submitted that one of th....

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..... As a rejoinder, the learned advocate points out that speed post receipt shows the date as 06-07-2011. 5. We have considered the submissions on both sides. Prima facie, we find some force in the argument of Ld. AR for Revenue that the goods involved are in the nature of consumables and not in the nature of parts or materials which can be sold and then services provided. So the principle laid d....