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TMI Blog2014 (3) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... in fabrication and erection of items viz. sliding gates and rolling shutters. Therefore, prima facie, the finding in the adjudication order that they were doing construction activity appears to be not proper. Further, the argument that for claiming exemption Notification No.12/03-ST dt. 20.6.03, the value of goods should be shown separately in the invoice is specified in the notification. The cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of erection of these items at the premises of customers premises. For the goods manufactured, they were not paying any excise duty because they were eligible for small scale exemption. In respect of services of erection of these items, they were paying service tax classifying the service under Construction Service or Commercial or Industrial Construction Service and they were availing abateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el submits that though they paid tax by classifying the service under construction of complex, the service being provided by them was actually erection and commissioning. He points out that the adjudication order also records that service done by them is erection and commissioning of shutters and sliding gates. Therefore, appropriate classification is under erection and commissioning. He points ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified the services under this head. Therefore, the request for reclassification of service at this stage is not maintainable. He further submits that invoices do not show the value of materials sold and the value of services provided in the notification and therefore the benefit of notification 12/2003-ST is not applicable. He relies on the decision of Larger Bench of the Tribunal in Aggarwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the value of the said goods and materials . The reason to reject VAT returns as a valid proof is not specified by the lower authorities. Therefore, we find merit on both the issues raised by the applicant. We are of view that this appeal should be admitted without any pre-deposit. It is ordered accordingly. There shall be stay on collection of dues arising from the impugned order during pendenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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