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2013 (2) TMI 487 - BOMBAY HIGH COURTDirection to pre-deposit a sum of Rs. 1.50 crore out of confirmed demand of Rs. 7.48 crore for the purposes of hearing the appellant's appeal on merits - disallowance of entitlement to the benefit of Notification No. 1/2006-S.T. & also invoked the extended period of limitation by alleging suppression - Held that:- Tribunal in the impugned order has proceeded on the basis that no evidence with regard to sale of goods and materials used in providing services was led by the appellant. This ignores the evidence led before the Commissioner in adjudication proceedings. As that the evidence of the value of goods supplied was on record and the Tribunal has not taken even a prima facie view on the same. The works contract/job work may not separately provide for sale of the goods but may be a composite amount for doing the work. Therefore, the supply value of goods has to be understood in the context of the work contract/job work contract to determine whether it included in it also the sale of goods. Besides, it is the contention of the appellant that the demands are barred by limitation as well as the duty amount has been wrongly computed in the show-cause notice and if the correct rate for Works Contract Services under the composition scheme at 4% is applied the appellant would be entitled to refund of service tax - set aside the impugned order and remand the matter to the Tribunal to consider afresh the stay application filed by the appellant after hearing the parties.
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