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2019 (6) TMI 212 - AT - Service TaxBenefit of N/N. 15/2004 dated 10.09.2004 and N/N. 01.2006 dated 01.03.2006 - benefit denied on the ground that the appellant has not included the value of the pipe supplied by service recipient - HELD THAT:- From the computation chart of the demand, we find that for the demand shown in Annexure A to SCN, the total value was taken from the balance sheet after excluding the value of coating, from this it is not revealed that whether the value of pipe was included in the gross taxable value or otherwise. It is obvious that once the pipe is supplied by the recipient of the service, the value of the said pipe will not reflect in the balance sheet, therefore, there appears to be some error in computation of duty, therefore, the same needs to be reexamined - matter on remand. Demand of service tax - coating work of pipe carried out on the pipe supplied by the service recipient - sub-contract - time limitation - HELD THAT:- The authority below denied the benefit of sub-contractor only on the ground that during the relevant time, the cenvat scheme was operated, accordingly, the appellant was entitled to avail the cenvat credit and discharge the service tax. However, whether the circular is applicable and consequently whether the demand is hit by limitation or otherwise has not been dealt with properly by the lower authority, therefore, this issue also needs to be reconsidered - matter on remand. Appeal allowed by way of remand.
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