2026-VIL-69-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Exclusion of value of goods deemed to be sold from taxable service value, Eligibility for Notification No. 12/2003-ST - Appellant claimed the benefit of Notification No. 12/2003-ST, dated 20.06.2003 and reflected the same in the invoices raised during the disputed period. The appellant filed ST-3 Returns, disclosing the total value of Service Tax payable and paid by claiming the benefit of Notification 12/2003-ST. The value of goods sold or deemed to have been sold was required to be excluded for the purpose of computing the value of service rendered by the appellant - Whether the appellant is entitled to claim exclusion of the value of the goods and raw materials claimed to have been sold to the recipient of the service as part of their repair and maintenance service – HELD - The appellant is entitled to claim exclusion of the value of the goods and raw materials claimed to have been sold to the recipient of the service as part of the repair and maintenance service. The Tribunal in G.D. Builders & Others Vs Union of India, has held that wherever there are complex transactions including components of service and sale of goods (actual or deemed), the taxable value for levy of Service Tax would be only the component of service but excluding the component of sale of goods. The provisions of Notification No. 12/2003 merely explicate the inherent intent of Section 67 of the Act - The reversal of Cenvat credit amounts to non-taking of credit on inputs, and the benefit of exemption notification cannot be denied - The reversal of Cenvat credit is sufficient compliance with the condition of non-availment of Cenvat credit for the purpose of availing the exemption notification - The appeal is allowed by way of remand only for the limited purpose of recalculating the demand accordingly for the normal period - Whether the Adjudicating Authority has gone beyond the scope of the remand order by the Tribunal – HELD - The Adjudicating Authority has gone beyond the scope of the remand order by the Tribunal. It was not open for the Adjudicating Authority to pass an order ignoring the remand direction and confirm the demand on the same grounds as taken in the first Order-in-Original, which was set aside by the Tribunal - Whether the extended period of limitation can be invoked in the present case – HELD - The extended period of limitation cannot be invoked in the present case, as the claim of benefit of exemption notification cannot be considered as suppression of fact with intent to evade payment of Tax.
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