TaxTMI 
TaxTMI 
2026 (2) TMI 1014
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....ation is considered and accordingly, the respondent's name in the cause title to the appeal is amended to read as "Commissioner of CGST, Mumbai West", having address at BSNL Administrative Building, Juhu Tara Road, Santacruz (West), Mumbai 400 054. Accordingly, the miscellaneous application is disposed of. 2. This appeal is directed against order-in-original No. PLG-GSTCOM- 02 to 03/17-18 dated 28.09.2017 passed by the learned Commissioner of CGST & Central Excise, Palghar (for short, referred to as the "impugned order"), wherein service tax demand of Rs.3,83,90,317/- along with interest was confirmed on the appellant. Besides, penalties were also imposed in the impugned order under Section 76 and 78 of the Finance Act, 1994. 3. Brief....
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....applying the provisions laid down in Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and that after claiming the benefit of abatement, they had determined the taxable value @ 70% on the value of such painting work. However, the department had disputed the classification of service as claimed by the appellant and had held that the service is a composite service as classifiable under the service category of "repair, reconditioning, restoration or decoration or any other similar service of any motor vehicles". On changing the classification of the service, the department had denied the benefit of abatement claimed by the appellant. 4. We have perused the relevant invoices available in the case file, which were issued by the ....
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....arately in the invoice, and wherever there is service component, the Service Tax was charged and wherever there was sale of spare parts and lubricants the VAT was charged. It is clearly shows that during the provision of service of Authorized Services Station there are two components, one is service portion and other is sale of spare parts and lubricants. Since, the appellant admittedly paid the VAT on sale of spare parts and lubricants. It is clearly a sale purchase transaction and same cannot be part of the Gross value of the service of Authorized Service Station. The Adjudicating Authority in principle has not denied that the sale of spare parts and lubricants has not to be included in the Gross value of service, but he rejected the clai....
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....orded in the impugned order cannot be sustained inasmuch as for providing the repair and reconditioning service, paints were used by the appellant, which were purchased by them on payment of appropriate VAT/sales tax. Therefore, the impugned order denying the benefit of abatement provided under the Rules of 2006, in our considered view, is not legal and proper. We find that in the context of usage of ink in the process of printing of lottery tickets and its taxability under Section 3F(1)(b) of the Uttar Pradesh Sales Tax Act, 1948, was the subject matter of dispute in the case of Aristo Printers Pvt. Ltd. vs. Commissioner of Trade Tax, Lucknow. The Hon'ble Supreme Court had resolved the dispute, reported in [(2025) 35 Centax 89 (SC)], holdi....