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2019 (9) TMI 464 - AT - Service Tax
Validity of show cause notice - Audit objections were already settled - Erection Commissioning and Installation Service - availment of abatement on job-work - benefit of N/N. 19/2003 dated 21.08.2003 as amended and N/N. 1/2006-ST dated 01.03.2006 - the objection was raised on the ground that the appellant has not sold any goods and material while providing services to the appellant, but, have received only the amount on job work done by them vide audit objection dated 17.01.2007.
HELD THAT:- As the audit objection raised by the revenue has already been settled by them on 18.05.2007, in that circumstances, on the same audit objection, show cause notice cannot be issued to the appellant on 28.07.2009. Therefore, the whole of the demand on the basis of said objection is not sustainable and is also time barred.
Benefit of N/N. 19/2003 dated 21.08.2003 as amended and N/N. 1/2006-ST dated 01.03.2006 - HELD THAT:- As per the agreement between the appellant M/s Steel Strips Wheels Ltd. dated 02.08.2001 on basis of which audit objection was raised have been examined and as per the said agreement the appellant was required to provide material while providing services, in that circumstances, the appellant has rightly availed the benefit of N/N. 19/2003 dated 21.08.2003 as amended and N/N. 1/2006-ST dated 01.03.2006. In that circumstances, the demand of service tax is not sustainable against the appellant.
Demand alongwith penalty set aside - appeal allowed - decided in favor of appellant.