TMI Blog2007 (5) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... d stay of recovery granted - Appeal No. S/179/2006 - Stay Order No. 504/2007 - Dated:- 29-5-2007 - [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that, in the impugned order passed by learned Commissioner as revisional authority, the appellants did not get the benefit of abatement of cost of certain components/parts of elevators from the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r waiver of pre-deposit and stay of recovery in respect of the Service Tax demanded from the appellants by the Commissioner on the cost of components/parts supplied by them to their customers under AMC during the aforesaid period, On the other hand, learned Counsel for the appellants submits that the basic principle underlying the above abatement is that any Service Tax shall not be levied on good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein deduction of value of certain materials used by the assessee, while providing photographic service to their customers was allowed in terms of Notification No. 12/2003-ST ibid. 2. After considering the submissions, we find that the amount of differential Service Tax demanded by the revisional authority is only Rs. 1,48,213/- which is the tax being levied on the cost of components/parts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee under clause 6.6 of the AMC were Sales-Tax-paid as evidenced by relevant invoices, and assessment orders. In this context, the basic principle stated by learned Counsel would invariably arise for consideration. One should not lose sight of this principle while interpreting Notification No. 12/2003-ST ibid. 3. On the whole, the issue arising in this case is extremely argueable. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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