2018 (4) TMI 296

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.... ST/ 2153/2010-DB, ST/8/2010-DB, ST/9/2010-DB, ST/Early Hearing/ 20476/2017, ST/Early Hearing/ 20479/2017, ST/Early Hearing/ 20478/2017, ST/Early Hearing/ 20477/2017, ST/Early Hearing/ 20481/2017, ST/Early Hearing/ 20480/2017 in ST/ 1180/2011-DB, ST/ 1639/2010-DB, ST/ 26867/2013-DB, ST/ 2153/2010-DB, ST/8/2010-DB, ST/9/2010-DB Per: V. PADMANABHAN The appeals have been filed along with early hearing applications. With the consent of both the sides, we allow the early hearing applications and take up the appeals for final decision. The details of the appeals are as follows: Sl.No. Appeal No. Order-In-Original No. & Date Period of Dispute Amount Involved (Rs.) Service Tax Penalty 1 ST/1180/2011 06/2011 dated....

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....s providing the service of retreading which also included the value of the goods used in such service on which the value added tax also has been paid. 2. With the above background, we heard Shri T, V, Ajayan, learned advocate appearing for the appellant as well as Shri Naveen Kushalappa, learned DR, 3, The learned counsel submits that the issue involved in the present appeals has been finally settled by the Hon'ble Supreme Court in Civil Appeal No, 641/2012 in the case of the appellant for an earlier period, along with various other Civil Appeals. Since the Apex Court has decided the matter in favour of the appellant, he submits that the present appeals may also be allowed and the demand for service tax set aside. Learned counsel ....

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.... Section 67 of the Finance Act, 1994 we cannot subscribe to the view held by the Majority in the Appellate Tribunal that in a contract of the kind under consideration there is no sale or deemed sale of the parts or other materials used in the execution of the contract of repairs and maintenance. The finding of the Appellate Tribunal that it is the entire of the gross value of the service rendered that is liable to service tax, in our considered view, does not lay down the correct proposition of law which, according to us, is that an assessee IS liable to pay tax only on the service component which under the   State Act has been quantified at 30% 11. An argument has been advanced by Ms. Pinky Anand, learned Additional Solicitor ....