TaxTMI 
TaxTMI 
2023 (5) TMI 1150
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...."RICOH" brand "Photo copier machines" on annual contract as well as on call basis. They were issued with a Show cause notice No. 37/2011 dated 18.10.2011 for non-payment of service tax under the category of "Management, Maintenance or Repair Service" for the period from 01.04.2006 to 30.09.2011, proposing to demand service tax of Rs.5,30,181/- along with applicable interest and also for imposition of penalties under Section 76, 77 & 78 of Chapter V of the Finance Act, 1994. On adjudication, the Joint Commissioner of Central Excise & Service Tax, Trichy, vide Order-in-Original No.01/2013-ST dated 11.02.2013, has confirmed the above demand of service tax and interest thereon and also imposed a penalty of Rs. 2,74,400/- calculated at the rate ....
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....d collected service tax on the service amount collected from the customers. The appellant has admitted that service tax was collected in respect of AMC on the gross consideration received from their customers upto 19.04.2009 and with effect from 20.04.2009, the maintenance charge was split up into supply portion at 75% and service portion at 25% and VAT was charged on the supply portion, and service tax was collected on the service portion. It was also noted that the appellant had collected Rs. 94,180/- towards service tax from their customers without obtaining service tax registration and without filing ST-3 returns as revealed by the P & L account for the year 2007-08 and that the appellant though collected the service tax from the custom....
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....de any breakup of goods, materials and consumables. 4. No description of goods sold was given in the invoices and 5. There were no sale invoices produced for supply of consumables forming part of the service. Whereas, the appellants argued that the essential condition required to be satisfied under Notification No. 12/2003-ST dated 20.06.2003, is that there should be sale of goods by the service provider to the recipient of service, the exemption will be equivalent to the value of goods and materials sold and there is documentary proof specifically indicating the value of such goods and services, the notification does not spell out what documents will be considered as proof of goods sold; that there is no requirement in....
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....nt to evade could not have been alleged by relying on the decisions rendered in the following cases: 1. Garodia Commercial Corporation Vs. CCE, Goa 2011 (263) ELT 713 (Tri.-Mum.) Entire facts in the knowledge of the Department. 2. Halcyon Labs Pvt. Ltd. Vs. CCE, Ahmedabad 2010 (262) ELT 1113 (Tri.-Ahmd.) ER1 returns mentioned clearance of exempted goods. 3. CCE, Aurangabad Vs. Trans Delta Electricals 2010 (261) ELT 394. Facts are in the knowledge of the Department 4. Learned DR Shri S. Balakumar has reiterated the findings of the lower appellate authority. He has stated that the assesse has collected the service tax from the customers but failed to deposit the same in the Government a....
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....he method of artificially splitting the AMC charges from 20.04.2009 onwards in the ratio of 75% to supply portion and 25% of AMC charges to service portion to avail the benefit of exemption from service tax in respect of value of goods and material sold by the service provider to the recipient of service. Under the Notification No. 12/2003-ST dated 20.06.2003, the appellant is required to provide documentary proof specifically indicating the value of the said goods and materials used in providing the service. The appellant is engaged not only in providing AMC services but also in selling computers, printers and peripherals In the absence of any documentary evidence of value of consumables and other materials used co-relating to AMC services....