2017 (5) TMI 1460

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....RDER Per: B. Ravichandran The appeal is against order dated 11.12.2012 of Commissioner (Appeals), Bhopal. The appellant are engaged in the repair and maintenance of electrical transformers for M.P. Electricity department. They have received consideration from the client for rendering such service. They have discharged service tax on the labour charges only. They claimed the exemption from se....

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....lant submitted that the bills raised by the appellant for their work, will clearly indicate that they are showing repair and service charges and supply of material charges separately. They were paying applicable VAT on materials supplied and service tax on service portion, separately shown in various bills. In support of the contention, Ids Counsel drew my attention to various bills raised by the ....

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....ing the exemption under Notification No.12/2003-ST. He submitted that they can categorically demonstrate the fact that they have never availed any credit under Cenvat Credit Rules and entries made in ST-3 are not to be taken to show availment of any credit. 3. Ld. AR reiterated the finding of the lower authorities. 4. I have heard both the sides and perused the appeal records. I have perused....