2015 (10) TMI 1998

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....or the Respondent : Shri S Sharma, Commr.(AR) ORDER Per: D M Misra: 1. These Appeals are filed against respective Order-in-Originals passed by the Commissioner of Central Excise, Customs & Service Tax, Bhubaneswar-I, Orissa. 2. Briefly stated the facts of the case are that the appellant, a public sector undertaking, inter alia are engaged in the repair and overhaul of aircraft engines ....

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....t.20.06.2003. The department has raised demand notices by including the cost of materials supplied along with service charges for computing the service tax liability denying the benefit of Notification No.12/2003 ST as no sale was effected. The demand was later confirmed by the adjudicating authority. Hence, the present Appeals. 3. The ld. C.A. for the Applicant submits that in the impugned ord....

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....der the appellant had after series of meetings with Odisha state government arrived at a settlement and the appellant had discharged the settlement amount of sales tax, VAT to the state Government of Odisha. He submits that in view of the aforesaid developments, the issue of abatement under 12/03-ST dated 20.6.2003 needs to be re-examined by the adjudicating authority. He prays that the matter may....

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.... materials along with services involved 'deemed sale', hence the benefit of Notification 12/2003 ST dt. 20.06.2003 was admissible to them; the said claim was however not accepted by the Revenue in absence of actual sale of the goods supplied. On the aspect of liability of the sales tax/ VAT on the goods supplied by the Appellant, the matter went up to Hon'ble Supreme Court and after th....