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2009 (6) TMI 37 - AT - Service TaxCommercial or Industrial Construction - ‘Completion and Finishing’ services such as supplying and fixing of blinds, fixing of false ceiling and false flooring - Eligibility to the benefit of Notification No. 12/2003-ST dated 20.06.03 - Sales tax returns produced before the Bench were not furnished by the appellants either before the Assistant Commissioner or the Commissioner (Appeals). We have perused the sales tax returns which would clearly show that service tax was being paid on the value of goods and materials by the appellants – Matter remanded to decide afresh.
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