2018 (7) TMI 429

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....hri I. Banerjee, Advocate for the Respondent (s) ORDER Per Dr. Satish Chandra 1. The present appeal has been filed against the Order-in-Appeal Order-in- Appeal No.20/JSR/2008 dated 30.01.2009. 2. The brief facts of the case are that for the period June, 2005 to July, 2006 respondent entered into rate contract with the governmental concerns and other reputed private concerns to provide re-trad....

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....for retrading and the said material costs normally worked out to 70% of the total retreading charges on which the respondent has paid VAT/CST under the said law. It is undisputed fact that the materials consumed were treated as sale/deemed sale in terms of the local sales tax/Central Sales Tax Act, 1956 which is reflected in the sales tax returns. For the remaining 30% the appellant already paid t....

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....omer while providing maintenance or repair service. This, in fact, is what is provided by the Notification dated 20th June, 2003 and CBEC Circular dated 7th April, 2004, extracted above, subject, however, to the condition that adequate and satisfactory proof in this regard is forthcoming from the assessee. On the very face of the language used in Section 67 of the Finance Act, 1994 we cannot subsc....

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....rts used in the contract and sold to the customer amounts to seventy per cent (70%) of the value of the service rendered which is the taxable component under the State Act. The aforesaid argument overlooks certain basic features of the case, namely, the undisputed assessment of the assessee under the local Act; the case projected by the Department itself in the show cause notice; and thirdly the a....