TMI Blog2011 (3) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... rial consumed or sold will be available, if records there of maintained, and it is not necessary to indicate the cost of materials sold in each invoice - Stay granted. - ST/506/2009 - ST/126/2011(PB) - Dated:- 3-3-2011 - S/Shri Ashok Jindal, Mathew John, JJ. REPRESENTED BY : Shri Madhav Rao, Advocate, for the Appellant. Shri Sumit Kumar, SDR, for the Respondent. [Order per : Ashok J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 15/2004-S.T. 2. Ld. Advocate for the applicants submits that the applicant were engaged in an activity in the nature of composite work contract which were made chargeable to service tax only w.e.f. 1st June 2007 under works contract services. Hence, for the impugned period they are not liable to pay service tax under construction services/commercial or industrial construction servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als sold and that no credit of duty paid on such goods or material has been availed which is a condition of Notification No. 12/2003. 3. To support his contentions, the Advocate placed reliance on Sobha Developers Ltd. v. Commissioner of Central Excise Service Tax, Bangalore reported in 2010 (19) S.T.R. 75 (Tri.-Bangalore) and Sky Line Contractors v. CST, Delhi reported in 2011 TIOL (109) CEST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants were not able to produce the documentary proof, specifically indicating the value of said goods and material in the invoices which is a precondition of the said Notification. 7. We find that the said issue has been dealt by this Tribunal in the case of Sobha Developers Ltd. (supra) and there after dealing the said issue, this Tribunal has arrived at the decision that demand of service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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