Custom, Excise & Service Tax Tribunal
Rajasthan Transformers &Amp; ... vs Kanpur on 1 August, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
REGIONAL BENCH : ALLAHABAD
COURT No. I
STAY APPLICATION No. ST/Stay/4094/2012
In APPEAL No.ST/3222/2012-ST[DB]
(Arising out of Order-in-Original No.05/ST/Commissioner/2012 dated
29/05/2012 passed by Commissioner, Central Excise & Service Tax,
Kanpur)
M/s Rajasthan Transformers & Switchgears, Appellant
Vs.
Commissioner, Central Excise & Service Tax, Kanpur. Respondent
Appearance:
Ms. Stuti Saggi (Proxy Counsel) for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent CORAM:
Hon'ble Mrs. Archana Wadhwa, Member (Judicial) Hon'ble Mr. Anil G. Shakkarwar, Member (Technical) Date of Hearing : 01/08/2018 Date of Decision : 01/08/2018 FINAL ORDER NO.71777/2018 Per: Archana Wadhwa After allowing the stay petition as the issue involved stands decided in favour of the assessee, we proceed to decide the appeal itself.
2. The appellant is engaged in providing taxable services falling under the category of 'Maintenance and Repair'. They are providing said services in respect of repair of old and used Transformers and have discharged duty liability on the labour charges so received by them from the service recipient. 2 APPEAL No.ST/3222/2012-ST[DB]
3. Revenue by entertaining a view that the value of the service would also include the value of the goods used in providing the said services, raised the demand against them which stand culminated into the present impugned order passed by the Commissioner of Central Excise, Kanpur confirming Service Tax of Rs.81 lakhs approx along with confirmation of interest and imposition of penalty of identical amount.
4. Both sides agree that the issue is no more res-integra and stands settled by the Hon'ble Allahabad High Court in the case of Commissioner of Customs And Central Excice V/s J.P. Transformers reported at 2014 (36) S.T.R. 961 (All.). It stand held that the value of the goods used in providing repair of Transformers are not to form part of the value of the services so provided by assessee.
5. By following the said decision, we set aside the impugned order and allow the appeal. Stay petition also gets disposed of.
(Dictated in Court)
Sd/- Sd/-
(Anil G. Shakkarwar) (Archana Wadhwa)
Member (Technical) Member (Judicial)
Nihal