2019 (1) TMI 1248

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.... -<br>Service Tax<br>Mr. Justice G. Narendar For the Petitioner : Sri. Anirudh R J Nayak, Advocate For the Respondents :&nbsp; Sri. Anoop G. Deshpande, Adv., Sri. S. N. Rajendra, Adv., ORDER Heard the learned counsel for the petitioner, learned counsel for respondent Nos. 1 and 2 and the 3rdrespondent. 2.The matter is listed for preliminary hearing and in the morning session, this C....

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....d in the execution of the contract." 4.Learned counsels for the respondents fairly admit that the issue that has been heard and decided by the Original Authority vide impugned order dated30.03.2017 is similar, wherein the Original Authority has been pleased to pass the order holding that the petitioner assessee is liable to pay service tax on the entire sum and held that the value of inputs, co....

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....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 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, subje....

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.... 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 orthe parts 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 ....