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2015 (5) TMI 36 - AT - Service TaxWorks contract service - Denial of benefit of Notification No. 12/2003-ST - Denial on the ground that merely because some goods and material were purchased and then used in the course of providing taxable services cannot be said to have been sold, even if VAT or sales tax is paid on deemed basis in terms of works contract - Held that:- Prima facie, the reasoning of the Commissioner denying the benefit of Notification No. 12/2003-ST suffers from infirmity inasmuch as, apart from the provisions of Notification No. 12/2003-ST, even in terms of Section 67 of Finance Act, the assessable value of the service rendered does not include value of the deemed sale of goods involved in the composite contract. It also seems that in Annexure 5 and Annexure 6 of the appeal, the details of goods supplied in the execution of works contract are given. Therefore and specially having regard to the claim that if the value of goods is abated in terms of Notification No. 12/2003-ST, then as per details in Annexure 5 and Annexure 6 of their appeal, their service tax liability would be in the range of the amount already paid, we are of the view that the appellants have made out a good case for waiver of the pre-deposit of the remaining adjudicated liabilities and we order accordingly staying recovery of the same during pendency of appeal. - Stay granted.
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