Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Finance Act 1994 - ss. 65(64) 66 and 67 - Service Tax 65(105)(zzg) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Others |
Headnote | Finance Act, 1994 - ss. 65(64), 65(105)(zzg), 66 and 67 - Service Tax - Eligibility to - Whether in a contract for retreading of tyres, service tax is leviable on the total amount charged for retreading including the value of materials/goods used/sold in execution of contract or only on the service component - Held: Assessee liable to pay tax only on the service component which under the State Act is quantified at 30% - Assessee had paid service tax under the local Act, whereunder it was registered as a Works Contractor, in respect of the component of gross turnover - Thus, in view of s.67, which exempts costs of parts or other material, if any, sold (deemed sale) to the customer while providing maintenance or repair service, the finding of CESTAT, per majority that in a contract of the kind under consideration there is no sale/deemed sale of parts or other materials ·used in execution of contract of repairs and maintenance and that the entire gross value of service rendered is liable to service tax, does not lay down correct proposition of law - Finance Act, 2003 - Customs and Excise. Service Tax - Notification/Circular - Benefit under - When available - Notification No.12/2003-ST dated 20117 June, 2003 and CBEC circular dated 7th April, 2004 - Held: s.67, Finance Act, 1994 deals with valuation of taxable services for charging service tax, specifically excluding the costs of parts or other material, if any, sold (deemed sale) to the customer while providing maintenance or repair service - The same is provided by Notification/Circular in · question, subject to the condition that the assessee provides adequate and satisfactory proof in this regard - In the present case, the invoices which the appellant-assessee brought on record by way of illustration show the break up of gross value received - The same was not contested - Thus, respondents plea with regard to lack of proof of incurring expenses on goods and materials transferred to the recipient of the service provided, is an afterthought A - Finance Act, 1994 - s.67. |
Judge | Honble Mr. Justice Ranjan Gogoi |
Neutral Citation | 2017 INSC 54 |
Petitioner | Safety Retreading Company (p) Ltd. |
Respondent | Commissioner Of Central Excise, Salem |
SCR | [2017] 4 S.C.R. 714 |
Judgement Date | 2017-01-18 |
Case Number | 641 |
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