2014 (10) TMI 453

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.... for the Appellant. Shri Ganesh L. Havanur, Addl. Commissioner (AR), for the Respondent. ORDER The Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam-I Commissionerate vide Order-in-Original No. VIZ-STX-001-COM-010-12, dated 16-1-2012 confirmed a Service Tax demand of Rs. 1,78,85,263/- for the period 16-6-2005 to 31-3-2010 under the taxable service category of 'Managemen....

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....03-S.T., dated 20-6-2003 and 1/2006-S.T., dated 1-3-2006 specifically excludes the value of the goods sold/supplied while undertaking maintenance, management or repair service and, therefore, the impugned demands are not sustainable in law. However, the learned adjudicating authority has not considered the appellant's claim for exclusion of the value of the goods supplied as provided in Notificati....

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.... 5. The issue for consideration in this case is whether service tax is leviable on the value of goods supplied while rendering management, maintenance or repair service. The Hon'ble High Court of Delhi the case of G.D. Builders & Others v. Union of India - 2013-TIOL-908-HC-DEL-S.T. = 2013 (32) S.T.R. 673 (Del.), has clearly held that Section 67 of the Finance Act, 1994 enables the Governmen....