TMI Blog2008 (10) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P. Karthikeyan, Member (T) Shri Kannan, Advocate, for the Appellant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order]. - These are two applications filed by M/s. Abirami Retreading Company, Salem for waiver of pre-deposit and stay of recovery of the, dues adjudged against them in the impugned order. In the impugned orders No. 4/08 and 5/08 dt. 25-2-08, Commissioner (Appeals) disposed by a common order, appeals filed by M/s. Abirami Retreading Company against two orders in original. Vide Order-in-Original No. 14/06 [ADC]-S.T., dated 19-10-06 the original authority had demanded an amount of Rs. 97,851/- being Service tax along with education cess, applicable interest and imposed penalties of Rs. 95,000/- under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice. It was submitted that inputs tread rubber and vulcanizing solution were sold to the customers whose tyres had been retreaded. They paid applicable sales tax as per the Tamil Nadu Government Sales Tax Act on the value of vulcanizing solution and tread rubber used in retreading the old tyres. The value of such materials for which resale sales tax was paid worked out to Rs. 10,18,557/-. In terms of Notification No. 12/03-S.T. dated 20-6-03 abatement of this amount from the taxable value was admissible. Therefore, their tax liability was considerably lower and in the region of Rs. 30,000/-. As the value of taxable service rendered less abatement came to less than Rs. 4 lakhs, they were exempt from liability to pay any service tax. The or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Notification No. 12/03-S.T. for the reason that the appellant had not furnished documentary proof evidencing sale of such materials to their customers as required in the Notification. Revenue had no objection in the matter being remanded to re-quantify the tax liability of the appellants after considering the documentary proof they claimed was available with them. 6. I have carefully considered the submissions made by both sides. It is common case of the parties that the appellants are eligible for exemption in terms of Notification No. 12/03-S.T., dated 20-6-03 if it produced documentary proof for having sold material to its clients in the course of rendering 'maintenance and repair' service. The assessee is also assessed to Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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