2017 (1) TMI 1285

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....al Member For the Appellant -  Shri Raghavan Ramabhadran, Adv. For the Respondent -  Shri B. Govindarajan, AC (AR) Per D.N. Panda: ST/00231/2007 It is submitted on behalf of Revenue that appellant was required to pay service tax on the whole of the gross value of the retreding charges for which the adjudication was made properly. 2. On the other hand, learned counsel fo....

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.... of the materials used in retreading of tyre, and also on the issue as to whether the gross value of the service is to be adopted for the purpose of levy of service tax. On such issue, reference was made to a third Member. The third Member answered the question as under:- 21. From the foregoing, the following emerges : (a) There is no evidence of sale of materials in rendering the impugned s....

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....idence of sale of material in rendering retreading services. However present appeal is neither that count nor on the abatement issue. There, that decision has no application to the present case. 5. Appellant explained that whether the tyre retreading is a Works Contract or not has been answered by the Hon'ble High Court of Kerala in the case of Manjunath Tyre Retreaders Vs State of Kerala r....

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....on of such contract is liable to sales tax without being liable to service tax. 7. It also came to notice that involvement of goods and services in a contract renders that to be Works Contract. In the case of Imagic Creative Pvt Ltd. Vs Commissioner of Commercial Taxes reported in 2008 (9) S.T.R. 337 (SC) it was noticed that when the invoices bifurcated service element distinctly showing goods ....