2023 (10) TMI 1302

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.... Advocate for the Appellant Shri P. Ganesan, Superintendent (AR) for the Respondent ORDER The briefly stated facts of the case are that under the category of maintenance and repair service the appellant have discharged the service tax on the 33% of the gross value of the service charges considering the same as service portion of the total value and remaining 67% is towards the value of go....

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....ent of 67% as provided under Notification No. 1/2006-ST but the deduction of material sold by the appellant is permissible in terms of Notification No. 12/2003- ST dated. 26. 06. 2003 according to which service tax is not payable on the goods sold while providing the service. He also invited our attention to the Chartered Accountant Certificate by Hina Shah & Associates Chartered Accountants where....

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....or sale of material and service charge separately, towards the sale of material they have taken 67% as deemed sale price and even discharge the VAT on the said amount and in respect of the service they have paid service tax on 33% on the gross value, the appellant have taken this ratio on theoretical basis. However the chartered accountant in its certificate given the actual bifurcation of the mat....

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....Com., FCA ANNEXURE- CA -4-3 66 Hina Shah And Associates Chartered Accountants FY 2012-2013 CERTIFICATE I have examined necessary bills and records of Re-tubing Process, from the records and bills produced before me for my verification. According to the information and explanations given to me. I came to following conclusion for M/s Arihant Engineering Work....