TMI Blog2012 (6) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... L wherein the service tax has already been paid the matter needs re-examination at the end of the lower authorities. - ST/204/11 Mum - - - Dated:- 3-4-2012 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Shri P.V. Sadavarte, Advocate for appellant Shri Sanjay Kalra, Appraiser (A.R.) For Respondent Per Ashok Jindal This is an appeal filed by the appellant M/s. Gupta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has not included the amount of deduction such as amount of supervision, sampling and analysis charges in their gross value, on which the appellant is making payment of service tax, therefore, it was proposed to levy service tax on this amount. Accordingly, a show-cause notice was issued and the demand was confirmed by both the lower authorities. Aggrieved by the said order, the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PCL paid the service tax on supervision, sampling and analysis charges, no demand is sustainable against the appellant. As the appellant has failed to produce, the invoices raised by the KPCL for supervision, sampling and analysis charges, wherein the service tax has already been paid, before the lower authorities. Therefore, the matter needs re-examination at the end of the lower authorities. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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