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2013 (11) TMI 457 - AT - Service TaxValuation - benefit of notification no. 12/2003 - goods sold - Erection, installation and maintenance services - Waiver of pre deposit - Held that:- appellant has been taking a plea from the beginning that they had supplied hydraulic machinery on which applicable VAT has been paid and separate bills have been raised. - benenfit of Notification No.12/2006-, prima facie, cannot be denied to the appellant as the said notification talks about extending or deducting the value of goods from the gross value of services, which are charged for by the service provider to the recipient of services. - stay granted.
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