TaxTMI 
TaxTMI 
2017 (11) TMI 1182
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....lant was engaged in providing the service of repairing of footwear in various parts of the country, but did not discharge Service Tax liability on the income realized from this service. But the appellant claim is that they were paying VAT on the full amount of income so generated and that they have supplied the material wherever necessary to complete the repairing service. It was further claimed by them that the activity of the appellant was essentially that of sale of material required in the repair of footwear such as soles, Velcro, scrap, elastic etc. While undertaking the said sale, the appellant also performed the incidental activity of fixing the footwear by carrying out the process of replacement of defective material with a new mate....
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....se of Larsen and Toubro - 2015 (39)STR 913 (SC) has held that no Service Tax can be charged under WCS for the period prior to 1/6/2007. Accordingly, out of the demand raised by the Department in the present case, for the period April, 2006 to September, 2010, the demand prior to 01/06/1007 will have to be set aside. iii. In any case, the appellant claimed that they are eligible for the benefit of Notification No.12/2003.-ST dated 20/6/2003 according to which the value of material supplied while performing the service can be excluded for purpose of payment of Service Tax. He further added that out of the total value of consideration received, 75 per cent will be excludable on account of supply of material and Service Tax will be payable on....
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....ds, we are of the view that such activity cannot be considered purely as sale of repair materials but is an activity covered under sec 65 (105) (zzzg) under the heading 'management, maintenance of repair service'. Consequently, appellant is liable for payment of Service Tax as demanded by the lower Authorities. 9. Next we turn to the claim of appellant that they are entitled to benefit of Notification No.12/2003-ST dated 1/3/2006. Upon perusal of the same, we find that the benefit is available only subject to satisfaction of conditions specified therein. One of the conditions is that the assessee should be in possession of documentary evidence indicating of value of goods/materials sold along with the provision of service. Further, no Cenv....