Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 654 - AT - Service TaxBenefit of N/N. 19/2003-ST as amended and 01/2006-ST - denial of benefit on the ground that they have contravened the condition of notification inasmuch as they have availed CENVAT credit on some inputs and also the value of some consumables was not included in the gross value of the service - Held that:- The submission of the Ld. Counsel that they have included the value of goods is apparently false and incorrect on the face of the records - the appellant have raised the bill for their installation charges @ of ₹ 54 per meter. However as per the purchase order, the value of material purchase, Roofing sheet and other material was not included, therefore, they have clearly violated the condition of Notification 1/2006-ST - On violation of this condition itself, the Notification No. 1/2006-ST is not admissible to the appellant. The appellant is really not entitle for the exemption N/N. 1/2006-ST. - appeal dismissed - decided against appellant.
|