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2015 (2) TMI 96 - CESTAT BANGALOREWaiver of pre deposit - Management, Maintenance or Repair Service and Erection, Commissioning and Installation Service - Service tax on the entire contracted value inclusive of materials - Held that:- they were entitled to exemption notification no. 45/210 ST dated 20.072010. The expression inclusive of taxes only means that there would be no further rise in the value of the contracts and there is nothing in the said contract that service tax have collected from the customers. In the absence of any indication of collection of service tax from customers, the demand fixed by adjudication authority cannot be appreciated. It is further seen that in any case the value of the materials, is not required to be added in the value of the services, in terms of provision of Notification No.12/2003-ST dated 1.3.2003. The contract itself shows the value of the materials separately and the value of the service separately. The appellants have also furnished copies of the VAT documents showing that VAT stands paid by them in respect of such materials. The adjudicating authority has denied the benefit of the same on the sole ground that the appellants have not claimed the Notification in the ST-3 returns filed by them. - At the time of filing the ST-3 Returns, the appellant was admittedly paying duty only on the value of the services, which fact itself is indicative that value of materials was not being taken into consideration. Otherwise also, mere non-mention of the Notification in the ST-3 Returns, does not give a reason to the adjudicating authority to deny the benefit of the same, without otherwise examining the applicability of the Notification in question. Admittedly, the Notification is applicable and as such, we are of the view that appellant has a good prima facie case so as to allow this stay application unconditionally - Stay granted.
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