2014 (9) TMI 480

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....or the Appellant : Rajesh Singh Chauhan ORDER The appeal by the revenue arises from an order of the Customs, Excise and Services Tax Appellate Tribunal1 dated 26 February 2014. The revenue has formulated the following question of law: "Whether abatement of cost of material replaced for repair of transformer as stipulated under Notification No. 12/2003. S.T. dated 20.06.2013 is admissib....

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....x or VAT has been paid, the service tax would be chargeable only on the service/labour component and the value of goods used for repair would not be includible in the assessable value of service. The learned counsel appearing on behalf of the revenue has fairly placed before the Court a decision of this Court in Commissioner, Customs and Central Excise Vs. Balaji Tirupati Enterprises2 in which ....