Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 787 - AT - Service TaxCommissioning, Installation and Erection Services - benefit of abatement under Notification No. 18/2003-ST dated 21.08.2003, as amended by Notification No. 12/2004-ST dated 10.09.2004 - Held that:- Commissioner (Appeals) rejected the refund claim on the ground that the appellant has not brought forward any documentary or other evidence, viz. contract, purchase order etc. to show that the gross amount charged by them to their customers for the erection, commissioning or installation service includes the value, paid by the customers. The Tribunal in the case of AlidharaTexspin Engineers (2010 (8) TMI 145 - CESTAT, AHMEDABAD) has relied upon by the learned Advocate, allowed the appeal of the assessee. In the said case, the appellant produced the purchase order/ sales contracts of the buyers were inclusive of Erection, Installation and Commissioning of the textile machinery manufactured by them. In the present case, the appellant admittedly had not produced any document and therefore, the said case law would not apply to the facts of this case. - Decided against assessee.
|