TaxTMI 
TaxTMI 
2017 (8) TMI 435
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....resent case are that appellant M/s. Hindustan Aeronautics Ltd., Helicopter Division, Bangalore - 560 017 (hereinafter referred to as the assessee) are the manufacturers of Helicopters. Apart from manufacturing activity, they also undertake the maintenance and repair of Helicopters received from the customers. On the basis of intelligence that the assessee did not pay any Service Tax on the amount received towards such repairs and maintenance, investigations were carried out under summons proceedings. Investigation revealed that the assessee are undertaking maintenance and repair services mainly in respect of Defence customers like Air force, Navy, Army and Coastguard, in addition to civil customers like M/s. ONGC. However, they did not disc....
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.... person in relation to maintenance or repair, On these allegations, a show-cause notice was issued and after following due process, the Commissioner confirmed the demand along with interest Aggrieved by the said order, the appellant has filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the said decision is contrary to the binding judicial precedents decided by the High Court and the Supreme Court. He further submitted that the activity involved in the present case relates to transfer of property in goods along with provision of maintenance or repair service. Maintenance or repair service of such nature has been re....
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..... As a consequence of the same, he has prayed that the service tax paid by the appellant is liable to be refunded. He also submitted that where the invoices clearly distinguish between the cost of the material and the labour charges, then service tax should only be levied on the labour charges and not on the cost of material and in support of this submission, he relied upon the following two decisions: * Wipreo GE Medical Systems India Pvt Ltd Vs. CST, Bangalore: 2009 (14) STR 43 (Tri. -Bang.) * Agarwal Colour Advance Photo System Vs. CCE, Bhopal: 2011 (23) STR 608 (Tri. -LB) 4.1 The appellant further relied on the following decisions rendered on the same lines in respect of different divisions of HAL. * Hindustan Aeronautics Limited....