TMI Blog2010 (6) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 12/03-S.T - Held that: - short-payment of service tax was worked out by the auditor for the above period, which was paid by the appellant - appellant cannot be alleged to have suppressed anything before the department - service tax required to be paid on the gross amount charged from the service recipient for providing the maintenance and repairs service - direct the appellant to pre-deposit - ST/100/2009 - S/161/2010-WZB/C-II/CSTB - Dated:- 14-6-2010 - S/Shri P.G. Chacko, Member (J) and S.K. Gaule, Member (T) REPRESENTED BY : Shri Rajesh Kumar , C.A. , for the Appellant. Shri P.K. Agrawal, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this application, the assessee (appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of the goods and materials used in the aforesaid activities, in the taxable value of the taxable service for the period of dispute. The show-cause notice also alleged that the value of the goods and materials so used were not separately shown in the relevant invoices and, therefore, the assessee was not entitled to claim the benefit of Notification No. 12/03-S.T. The ld. consultant submits that, though the value of the goods and materials sold by them in the course of the job-work to the service recipient was not separately indicated in the relevant invoices, it was shown in a separate work-sheet attached to the invoices. At this juncture, we wanted to see a work-sheet, but the ld. consultant has not been able to produce the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. v. Commr. of S.T., Bangalore [2009 (14) S.T.R. 43 (Tri. - Bang.)] , wherein the assessee who had paid sales tax on materials representing 70% of the total value of contract was exempted from payment of service tax on the strength of Notification No. 12/03-S.T. ibid. 3. Ld. JCDR submits that the service in question is essentially repairs and maintenance service and there has been no dispute about this. Had the assessee satisfied the conditions of Notification No. 12/03-S.T., its benefit would have been granted. The JCDR submits that the value of the goods and materials sold by the appellant to the service recipient in the course of job-work was not separately shown in the relevant invoice, nor was it indicated in any separat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. We have also seen a sample invoice depicted in the impugned order and the same does not indicate the value of the goods/materials which were used in the course of repairs and maintenance covered by the invoice. We specifically asked for work-sheets showing the value of goods/materials, which were claimed to have been attached to the invoices, but the ld. consultant has not been able to furnish any. Notification No. 12/03-S.T. ibid, granted exemption from inclusion of value of goods/materials sold by the service provider to the service recipient in the course of rendering of taxable service, in the taxable value of the service for purposes of levy of service tax. The prime condition for this benefit was that the value of such goods/mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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