C.C.E.&S.T., Allahabad vs M/S. Perfect Engineering Enterprises & ...
- CitationAppeal No.ST/52252 52261/2014-CU[DB]
Ratio decidendi
The rule this decision rests on
The value of goods supplied in the course of rendering a maintenance or repair service is not includible in the assessable value of that taxable service, where the question is governed by settled authority holding that such material value falls outside the service value.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3. Whether Lordships wish to see the fair copy of the order? Seen 4. Whether order is to be circulated to the Department Authorities? Yes
Application Nos. ST/STAY/52787 52796/2014-CU[DB]
Appeal No.ST/52252 52261/2014-CU[DB]
[Arising out of Orders-in-Appeal No.128-137/ST/ALLD/2013, dated 12.12.2013 passed by the C.C.E.&S.T.(Appeals), Allahabad]
C.C.E.&S.T., Allahabad Appellant
Vs.
M/s. Perfect Engineering Enterprises & Others Respondent
Appearance
Mr. Govind Dixit, DR - for the appellant
Mr. OP Shukla, Advocate
Mr. Prashar Singh, Advocate - for the respondent
CORAM: Honble Justice G. Raghuram, President
Honble Mr. R.K. Singh, Member (Technical)
Final Order Nos.52680-52689/2015, dated 17.08.2015
Per Mr. R.K. Singh :
Revenue has filed the Appeals along with Stay Applications against Orders-in-Appeal dated 12.12.2013 in terms of which service tax demand against the appellant was dropped on the ground that the value of the material supplied while rendering maintenance or repair service was not includible in the assessment value. Revenue has contended that the material supplied while rendering maintenance repair service was integral to the rendition of service and therefore its value was includable.
2. The issue regarding the non-includibility of the value of goods supplied during rendition of service in the value of the taxable service had been settled by catena judgements including the judgement of the Supreme Court in the case of State of Karnataka Vs. Pro Lab [2015 (321) ELT 366 (SC)].
3. Consequently, there is no merit in Revenues appeals and therefore the same are dismissed. Stay applications filed by Revenue are in any case infructuous and hence are also dismissed.
(Justice G. Raghuram)
President
(R.K. Singh)
Member (Technical)
SSK
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