2018 (2) TMI 1036

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....h Chhibber, Advocate, for Appellant Shri Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: Anil Choudhary The appellant/assessee had entered into contract with various thermal power stations for repair and maintenance of electric motors, etc. The appellant/assessee was duly registered and was discharging its Service Tax liability under the service head 'Management, Main....

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....e SCN reads as follows: "Party is engaged in providing the maintenance or repair service to their customers and raised bill for that, but they charged Service Tax on 20% of the bill amount and paid the same on account of labour charges. Party also failed to convince the audit party, that on what basis they paid such Service Tax, at the time of conducting audit. As such the party is requir....

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....arded as one for providing services inclusive of the value of the goods which were used especially when VAT was paid on value of goods shown in invoices. The appellant relied upon Notification 12/2003-S.T., dated 20 June 2003, under which the value of goods and materials sold (or deemed transfer) by the service provider to the recipient of services stands exempted from the Service Tax leviable the....