TMI Blog2012 (7) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, if the value needs to be included in the gross value, that is claimed as a portion of the material, if so, the benefit of the Notification No. 15/2004 could not be restricted and it is for the adjudicating authority to see whether the records maintained by the assessee/supplier are enough to come to a conclusion, that the appellant can avail the benefit of Notification No. 15/2004 and only ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant filed a Writ Petition No. 7503/2011 (T-CES) before the Hon'ble High Court of Karnataka, Hon'ble High Court, while disposing of the Writ Petition had directed the party to deposit 50% of the tax in terms of the demand within four weeks and on such compliance being reported, Hon'ble High Court directed the Tribunal to endeavour to dispose of the appeal within three months. In pursuance t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for benefit of Notification No. 15/2004-ST dated 10/09/2004 and 1/2006 dated 1/3/2006. 4. The learned Jt. CDR submits that the calculation done by the adjudicating authority is correct. At the same time, he submits that in respect of free supply of materials, the matter needs to be reconsidered by the adjudicating authority. 5. On a careful consideration of the submissions made by both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the benefit of Notification No. 15/2004 and only charge service tax on the balance of 33% of the value sought to be included. As regards, other demands raised and confirmed by the adjudicating authority, we find that there is some confusion in the value taken for demand of service tax by the adjudicating authority. Since the issue needs recalculation in terms of various judicial decisions and ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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