Custom, Excise & Service Tax Tribunal
M M Vora Automobiles Pvt Ltd vs Vadodara-I on 3 May, 2024
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT AHMEDABAD
REGIONAL BENCH - COURT NO. 01
Service Tax Appeal No. 10712 of 2017
[Arising Out Of OIA-VAD-EXCUS-001-APP-430-16-17 Dated- 18/11/2016 Passed By
Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-
VADODARA-I( Appeal))
M M Vora Automobiles Pvt Ltd .......Appellant
Opp. Octroi Check Post, Dabhoi Road,
Vadodara, Gujarat
VERSUS
C.C.E. & S.T.-Vadodara-i .....Respondent
1st Floor...Central Excise Building, Race Course Circle, Vadodara, Gujarat-390007 APPEARANCE:
Shri. Dhaval K Shah, Advocate for the Appellant Shri. Anoop Kumar Mudvel, Superintendent (AR) for the Respondent CORAM: HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA HON'BLE MEMBER (TECHNICAL), MR. C.L. MAHAR FINAL ORDER NO. __10999 /2024____ DATE OF HEARING:29.04.2024 DATE OF DECISION: 03.05.2024 SOMESH ARORA The issue involved in the instant case pertains to uses of consumables like engines Oils and other oils, and lubricants to run motor vehicles remotely. The same was charged by the appellant to customer as part of the service charges while servicing motor vehicles. Appellant is also sold lubricants including engine oils for filling the same in the engines. Labour charges were duly discharging the service tax as part of the authorized service station service. The consumables being goods were duly discharging state VAT also. Department was of the view that since consumables were used for providing services to various service station, therefore, value of consumables should be included also in the gross value of services. The
2|Page ST/ 10712/2017-DB appellants rely on their own case which was decided in their favour vide Final Order No. A/11535/2023 dated 14.07.2023 in which such transactions were held to be sale of goods and requiring no service tax, as VAT had been paid on the same goods.
2. Learned AR fairly reiterates the Order-In-Original when confronted with the decision in the appellant's own case.
3. We find that the issue is no more res integra and stands decided for earlier period by the case law (cited supra) and the same has correctly hold that such consumables discharging VAT cannot be considered as part of the service. Service Tax is therefore not leviable.
4. Appeal is allowed with consequential relief.
(Pronounced in the open on 03.05.2024 ) (SOMESH ARORA) MEMBER (JUDICIAL) (C.L.MAHAR) MEMBER (TECHNICAL) Prachi