2025 (11) TMI 1444

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....2003-CX.4, dated 3rd March, 2006 and Notification No. 12/2003-ST, dated 20th June, 2003. 3. The short question that arises for consideration of the Court is whether under the provisions of the Finance Act, 1994, when any person is providing composite services, service tax is liable to be paid only on the service component or even in respect of material which is consumed or sold while providing the taxable service. 4. This issue has arisen in the context of the Notification No. 12/2003-ST, dated 20th June, 2003 wherein exemption is granted on the value of goods and materials sold by the service provider. This was thereafter clarified vide circular dated 3rd March, 2006 in the following manner: "3. The matter has been examined ....

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.... certain other actions which were proposed. The period for which the SCN relates to, was December, 2003 to March, 2005. 7. Thereafter, the present petition was filed by the Petitioner. Notice was issued in this matter initially on 3rd November, 2006, however, no interim order was granted and on 4th October, 2007, the application for interim application was dismissed. 8. On 11th July, 2019, the matter was directed to be listed in due course and was thereafter listed in the regular board. It was taken up for hearing on 2nd July, 2025 and notice was issued to Respondent No. 2-Central Board of Excise & Customs (presently, 'Central Board of Indirect Taxes and Customs'). 9. The matter was taken up from the Regular Board and on 22nd S....

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....er was given benefit of the cum tax duty and service tax liability was reduced from Rs. 29,66,980/- to Rs. 27,17,330/-. 12. This Order in Appeal dated 24th June, 2011 was again challenged by the Petitioner before Central Board of Excise & Customs (hereinafter, 'CESTAT') wherein vide final order dated 28th February, 2017, CESTAT has extended the benefit of Notification No. 12/2003-ST dated 20th June, 2003 to the Petitioner. The operative portion of the order of CESTAT dated 28th February, 2017 is set out below: 4. After consideration of the facts on record and the submissions of both sides, we are of the view that the documentary proof was submitted by the appellant to the Revenue, though Revenue in the Impugned order in appeal n....

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....dditional affidavit explaining the inordinate delay that was caused in the preferment of the instant appeal, even that additional affidavit fails to disclose reasons or carry a plausible explanation. 2. We note that undisputedly the order of the Customs, Excise and Service Tax Appellate Tribunal ["CESTAT"] was received by the appellant on 26 June 2018. The additional affidavit which has been filed carries no explanation for the period between 26 June 2018 till the time when the appeal was ultimately filed on 31 May 2019. The delay thus caused is not liable to be condoned. 3. We note that even otherwise the question of law which is sought to be addressed on this appeal stands concluded against the appellant in light of the ....