2015 (6) TMI 660

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....Adv. For the Respondent : Shri Devendra Singh, Jt CDR ORDER Per: R K Singh: Appeal has been filed against order in original No. 01/ST/Comm//2012 dated 29.03.2012 in terms of which service tax demand of Rs. 2,38,10,463/- for the period 16.06.2005 to March 2011 was confirmed alongwith interest and penalties. 2. The facts of the case in brief are as under: The appellant was engaged mainly in th....

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....ying their quality make, specification of the items, it would be difficult to concede these a 'sales' even though the service provider has paid trade tax/ VAT on the same". The adjudicating authority further held that as per the condition of Notification No. 12/2003-ST dated 20.06.2003, documentary proof specifically indicating the value of the material sold is required for granting such e....

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....ices. We find that the invoices raised by the appellant clearly indicate the value of the goods separately. Not only that the contract itself while giving the rate of repair package clearly stated the value of labour charges and the value of HV/ LV leg oil, transformer oil and supply items. The adjudicating authority has also conceded that the appellant has paid VAT on the items supplied. In these....

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....o. 161 of 2012. In the memo of appeal, the following substantial questions of law have been raised. "(i) Whether any composite contract for providing service of complete repair of old and damaged transformer may be divided into service portion and goods portion on the basis of payment of VA T on certain goods used during repair? (ii) Whether provisions of Notification No. 12/2003-S.T, dated 20-6....