2009 (7) TMI 700

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..... mar, DR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Learned authorized representative Shri Vikram khandelwal submits that this appellant has not claimed any benefit of the Notification No. 12/03 dated 20-6-03. But claims deduction of 60% of gross value of contract towards materials involved in the work. If such percentage is excluded from the gross value of the contract received, .....

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..... that completion and finishing services are not eligible for any abatement and the appellant is liable to service tax under the category of Commercial and Industrial Construction service provider. 3. Heard both sides and perused the record. 4. There cannot be any quarrel that goods involved in execution of works contract shall not be subject matter of service tax while composite works contract i .....

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..... from the angle of levy, quantum of levy, concession if any available and the law applicable. Interest of Revenue weighs heavier in absence of any material suggesting financial hardship of appellant to call for reasonable amount of pre-deposit following the decision of the Apex Court in the case of Dunlop India Ltd. reported in 1985 (19) E.L.T. 22 (S.C.) and in the case of Benara Valves reported in .....

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