TMI Blog2012 (7) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... merit in the contention of the Revenue that the applicants are not entitled for the benefit of the Notification. Taking into the facts and circumstances of the case, the applicants are directed to deposit Rs One crore fifty lakhs only within eight weeks eight weeks and report compliance on 25.10.2012 - Decided against the assessee. - Appeal No. ST/331/12 - order No.S/1051/2012/CSTB/C-I - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicants are not liable to service tax under the Finishing and Completion Service. As the applicants are liable to pay service tax under the works contract, therefore the applicants are entitled to the benefit under Notification No. 12/2003-ST dated 20.6.2003 which provides that the value of goods and material sold by the service providers to the recipient of the service are not to be taken into c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the demand is for the period 2005-06 to 2008-09. The contention of the Revenue is that for stay purpose, if the plea of the applicant is accepted that the applicant provided works contract service with effect from 1.6.2007, then also the demand is approximately ₹ 2 crores and the applicants are not entitled to Notification No. 12/2003 as the applicant failed to produce documentary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value of all the taxable services, as is equal to the value of goods and materials sold by the service provider to the recipient of service, from the service tax leviable thereon under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, therefore, prima facie we find merit in the contention of the Revenue that the applicants are not entitled for the benefit of the Notification. Taking into the facts and circumstances of the case, the applicants are directed to deposit Rs One crore fifty lakhs only within eight weeks eight weeks and report compliance on 25.10.2012. On deposit of the above mentioned amount, pre-deposit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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