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TMI Blog2012 (5) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... vely on the stay petition. 2. The applicant has been held to have rendered the services of "Construction of Complex Services" and "Commercial or Industrial Construction Services". It has been held that the applicant has received amounts as advance towards the services rendered and that they have failed to pay Service Tax on the said advance amounts. It has also been held that the applicant has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alternatively, he submits that the demand amounting to about Rs.81/- lakhs is erroneous inasmuch as, based on a subsequent audit, they have paid the entire amount and submission to this effect was made in the reply to the show-cause notice which was duly noted by the Commissioner but no findings on this submission has been given. He also refers to grounds of appeal wherein they have raised this is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice has been issued only on 16.7.2009 demanding duty relating to 16.6.2005 to 31.3.2006. 4. Learned JCDR fairly concedes that there is no finding of the Commissioner regarding duplication of the demand as claimed by the applicant. As regards the inclusion of value of so-called "free supply materials", he relies on Stay Order of the Tribunal in the case of M/s. VPR Mining Infrastructure Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not given any findings relating to the specific claim of duplication of demand in respect of Rs.81 lakhs which have been paid subsequent to audit objection raised by the department. Further, we find, prima facie, merit in the submissions that in respect of two of the parties, the applicant has discharged full duty liability including the value of so-called "free supply materials". We hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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