2012 (11) TMI 685
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....ious Sections of the Finance Act, 1994. There is also a duty of Rs. 15,564/- with interest towards Service tax on "Management, Maintenance or Repairs Service". 2. Heard both sides. 3. Since both the sides were heard at length and after hearing, we came to the conclusion that the matter needs to be reconsidered by the original adjudicating authority in view of the fact that for the year 2007-08 there is no Service tax liability and interest on the services provided by the assessee. We find that invoices were not verified. In view of the above, we waive the requirement of pre-deposit and take up the appeal itself for final disposal with consent of both sides. 4. Learned Advocate on behalf of the appellant submitted that in t....
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.... In the case of Notification No. 1/2006 what is contemplated is when an invoice is raised for service, there may be sales and in such a situation, if the assessee is not able to provide the value of material separately and once CENVAT Credit has been availed, the abatement is given. In the present case, the question of non-availability of details of goods and materials does not arise and it is the contention of the appellant that they had treated the transaction as sale only and never as a service and, therefore, the question of imposing Notification No. 1/2006 does not arise. 6. As regards valuation of services for the period 2003 to 2007, since the contract is of sale and service portion was not indicated separately prior to 31....