2023 (10) TMI 114

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....wanathan, Advocate for the Appellant Shri R. Rajaraman, AC (AR) for the Respondent ORDER This appeal is filed by the appellant against Order in Appeal No. 44/2014 dated 28.4.2014 passed by the Commissioner (Appeals), Coimbatore. 2. Brief facts of the case are that the appellant is providing taxable service under the category of 'Maintenance and Repair Service' classifiable under sec. 6....

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....he Notification that the value of the materials supplied and the value of service rendered should be indicated separately in the invoice / bill, but these details were not shown in their invoice in accordance with Notification. Further, in the ST-3 returns Rs.27,57,155/- was shown as gross receipt as against the actual collection of Rs.34,04,825/-. Other details such as abatement and relevant noti....

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....uthority had rejected the refund claim and demanded the due interest in two different orders. Against those orders, the appellant had filed an appeal with Commissioner (Appeals) and both were rejected vide Order in Appeal dated 13.12.2011. Against that, the appellant had filed an appeal before the Tribunal. In these circumstances, the adjudicating authority has issued Show Cause Notice for further....

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....ove appeal is whether they are liable to pay service tax under the category of Management and Repair Service in respect of the service of repaid carried out to photocopier machines, projectors, laser printers etc. This involves replacement of parts pertaining to the 70% of the value on which they had discharged appropriate VAT during the period October 2008 to March 2009. The reason stated by the ....