TaxTMI 
TaxTMI 
2017 (4) TMI 501
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....rsons or goods, and truck mounted drilling rigs of different capacities. The appellant also undertake to supply the spares to their clients like Chief Engineer, Minor Irrigation Department, U. P. It was seen from the contract with Chief Engineer, Minor Irrigation Department, U. P. that the appellant had entered into agreement for supply of rig machines. Clause 11 of the agreement provided as follows:- "Spares: The contractor guarantees the supply to the Purchaser of spare parts required by him for maintenance, operation and repairs of the Plants, Machines & equipments during their life-time, subject to availability of import license for only imported spare parts. Orders for spares, if required, shall be placed separately." The a....
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....rer that he has so done, this contract shall absolutely determined and the amount deposited as security for due performance of this contract may be forfeited by him and upon his doing so shall become the property of the purchaser." He argued that they are other agreement like the one entered with office of the Executive Engineer, Agartala, Tripura in which there was no such condition regarding supplies spares. 2.1 Ld. Counsel further argued that this is a case of trading and no service tax involved therein. Ld. Counsel sought to rely on the decision of Tribunal in the case of Rama Marketing vs. Commissioner of Central Excise, Kolhapur 2015 (39) STR 475 (Tri.-Mumbai) to assert that the activity of Sole Selling Agent cannot be co....
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....o (d) of the main part of the Notification in relation to agriculture, printing, textile processing or education. The assessee herein being an individual, not falling within any of the seven categories set out in the provisions, is not required to establish that it is providing Business Auxiliary Services in respect of either procurement of goods or services, which are inputs for the client; production of goods on behalf of the client; provision of service on behalf of the client; or a service incidental or auxiliary to any activity specified above, in respect of the activity specified above in relation to agriculture, printing, textile processing or education. 4. Since the appellant herein is an individual and procuring the goods ....
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....ellant have contended that even if it is held to be a taxable service, the same is exempt under Notification No.12/2003-ST. 5.1 Notification No.12/2003-ST as amended by Notification No. 12/2004-ST read as follows:- "In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value of all the taxable services, as is equal to the value of goods and materials sold by the service provider to the recipient of service, from the service tax leviable thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of the ....
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....at is basically a value added tax which is operated through credit mechanism. It is being provided that in all such cases, the abatement would be conditional, subject to non-availment of input goods and capital goods credit under the new Cenvat Credit Rule, 2004 and also non availment of benefit under Notification No.12/2003-S.T. (refer Notification No.12/2004-S.T., dated 10-9-2004). The credit of input services would, however, be available. 24.2 No.12/2003-S.T. provides that the value of goods and materials sold by the service provider during the course of providing service shall remain excluded from value of taxable service subject to production of documentary proof of value of such sale. It is being provided that benefit of abat....