TMI Blog2011 (2) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... tes and Service Tax has been paid on GTA service by the applicant - prima facie, the Service Tax paid on GTA service which is an input service, the applicants are entitled for this credit as provider of taxable service - Board’s Circular, which provides that the services provided by the applicant are not taxable and it further clarified that pending disputes are to be settled as per the Board’s cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion India Ltd. and is paying taxes as provider of erection, commissioning and installation services. The applicant is also manufacturer of the goods and the same were taken to different sites. The applicants are paying Service Tax on GTA services availed by the applicant. The applicant availed credit in respect of the Service Tax paid on GTA service as input service, as applicant is provider of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r transportation of goods and erection, commissioning and installation of transmission lines. The contention is that the goods were manufactured and cleared from factory on ex-works basis, thereafter goods were transported to different sites, the ownership of the goods transferred to the Power Grid Corporation and thereafter, the Power Grid Corporation supplied the same goods to the applicant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce which is an input service, the applicants are entitled for this credit as provider of taxable service. Further, we find that the Board s Circular, which provides that the services provided by the applicant are not taxable and it further clarified that pending disputes are to be settled as per the Board s clarification. In these circumstances, the amount already deposited is sufficient for heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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