2018 (5) TMI 1526

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....h the sides. 2. This is an appeal filed by the Revenue against Order-in-Appeal No. 10/2009/STC/HKJ/COMMR-A-/AHD passed by the Commissioner (Appeals) Ahmedabad. 3. The short issue involved in the present appeal is whether the appellant are required to discharge service tax on the value of the raw material used in retrading of the tyres in addition to the service tax collected on service of retrad....

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....d taxes under the local Act whereunder it was registered as a Works Contractor, would no longer be in doubt in view of the clear provisions of Section 67 of the Finance Act, 1994, as amended, which deals with the valuation of taxable services for charging service tax and specifically excludes the costs of parts or other material, if any, sold (deemed sale) to the customer while providing maintenan....

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....ct 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 General that there is no evidence forthcoming from the side of the assessee that the value of the goods or the parts used in the contract and so....

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....ed liability of the appellant-assessee to pay service tax on the gross value. In the aforesaid show cause notice, the details of the value of the goods, raw materials, parts, etc. and the value of the services rendered have been mentioned and service tax has been sought to be levied at the prescribed rate of ten per cent (10%) on the differential amount. It is now stated before us that the aforesa....