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2013 (4) TMI 295 - CESTAT BANGALOREEligibility for the benefit of Notification No. 12/2003-S.T., dated 20-6-2003 denied - as per AO assessee were also not eligible for paying service tax under the category of works contract - assessee was paying service tax under the category of “Commercial and Industrial Construction” services with effect from 16-6-2005 up to 30-6-2007 and thereafter started paying under the category of works contract - Held that:- The Commissioner has confirmed the demand treating the amounts mentioned as “receivables” as service charges received by the appellant which is erroneous as the service tax is liable to be paid on actual amounts received and not on amounts which may be receivable and not yet received. Also the appellants have executed orders worth about Rs. 20 crores and they claim that value of goods involved in rendering of the said services is over Rs. 13 crores. Commissioner has totally disallowed the claim for deduction of value of goods as he has taken the entire value of Rs. 20 crores as value of services rendered. It is not disputed that the appellants have paid VAT on goods valued about Rs. 13 crores. Further, for the period prior to 1-6-2007, the denial of benefit of Notification No. 12/2003 may not be justified in the light of documents submitted by the assessee which contained detailed specifications and value of the material supplied/utilized while rendering the services. Undisputedly, the appellants have paid service tax of Rs. 18,42,993/- which according to them was payable after availing the benefit of Notification No. 12/2003 and under works contract from 1-6-2007. Thus the appellant has made out a case for waiver of balance of dues.
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