2025 (2) TMI 1976

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R (TECHNICAL) For the Appellant : Shri. Raaghul Piraanesh with R.J. Nayak, Advocates For the Respondent : Shri. Akshay Kumar, Superintendent (AR) PER : R BHAGYA DEVI This appeal is filed by the appellant M/s. Gokul Tyre Re- treaders against Order-in-Revision No. 07/2010 dated 09.11.2010 passed by the Commissioner of Central Excise and Customs, Belgaum. 2. Briefly the facts are that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(S.C.) stands settled in their favour. 4. The Authorized Representative for the Revenue reiterated the findings of the learned Commissioner. 5. Heard both sides. The only dispute in the present case is whether the gross value which includes the cost of materials used, should be the value on which service tax has to be discharged. The learned Commissioner in the impugned order has confirmed t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d (deemed sale) to the customer while providing maintenance or repair service. This, in fact, is what is provided by the Notification dated 20th June, 2003 and CBEC Circular dated 7th April, 2004, extracted above, subject, however, to the condition that adequate and satisfactory proof in this regard is forthcoming from the assessee. On the very face of the language used in Section 67 of the Financ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alue Added Tax on that component (70%) is concerned. A reading of the show cause notice dated 24th January, 2008 would go to show that the entire thrust of the Department's case is the alleged liability of the appellant-assessee to pay service tax on the gross value. In the aforesaid show cause notice, the details of the value of the goods, raw materials, parts, etc. and the value of the servi....