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2013 (9) TMI 713 - CESTAT AHMEDABADStay application - Valuation - inclusion of cost of goods sold - erection, installation and commissioning services – Held that:- Proviso to Rule 3(1) of the Service Tax Rules,2007 reads as “Provided that nothing contained in this Explanation shall apply to a Works Contract, where the execution under the said contract has commenced or where any payment, except by way of credit or debit to any account, has been made in relation to the said contract on or before 07.07.2009.]”. Thus, appellant is not required to include the value of the plant and machinery for discharge of Service Tax liability under erection, installation and commissioning services rendered by him as the said proviso specifically provides for inapplicability of the said explanation for the contract entered prior to 07.07.2009, wherein the work has commenced - From the contract which was produced before us, we find and more specifically the supply contract, it indicates that the ownership of the plant and machinery gets passed over to the service recipient, as and when the said machinery is delivered at the site of the said M/s VPCL or M/s EPGL - Issue needs to be considered in depth - Appellant has made out a case for waiver of pre-deposit of the amounts involved – Appeal allowed – stay granted.
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