2014 (7) TMI 279

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....r the Appellant. Shri Amrish Jain, DR, for the Respondent. ORDER The appellant have entered into an agreement with U.P. Power Corporation Ltd. for repair and maintenance of their transformers. Scrutiny of the said agreement revealed that the cost of parts required to be used for repair and maintenance activity stands shown separately and repair charges stands shown separately. 2. ....

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....the effect that where the sales tax and VAT stands paid on the material it has to be held that the goods were sold by the assessee. In such a scenario, the value of the same, cannot be added in the value of taxable service. Reference in this regards is made to the following decisions :- (1)     Wipro G.E. Medical Systems Pvt. Ltd. v. CST, Bangalore - 2009 (14) S.T.R. 43 (Tri....

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....ment of parts was an integral condition of the contract and without fulfilling that condition the contract cannot be said as completed. At this prima facie stage, we find that the above observations made by the Commissioner are against the said declaration of the law, in the above referred decisions. At this stage, we also take note of the Board's Circular No. 96/7/2007-S.T., dated 23-8-2007 layin....