2013 (10) TMI 1208

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..... The appellant is engaged in providing the service of 'commercial or industrial construction'. In a project wherein appellant constructed commercial complexes during the period December 2008 to January 2011, the Department entertained a view that the claim of the appellant for deduction of value of materials sold from the total amount received under Notification No.12/2003-ST is not admissible an .....

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..... percentage basis which was arrived at the time of entering into a contract between two parties as 60%. However, the learned consultant submits that in a case it was found that the material value constitutes 62%. As regards VAT, he submits that the appellant was required to charge VAT separately on the basis of the actual material issued for contract and since this was not possible the appellant h .....

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..... relevant VAT provisions, invoices issued, agreement between the parties etc. Since the appellant has made out a prima facie case on merits,, we consider it appropriate that there shall be waiver of predeposit. Accordingly, the requirement of predeposit is waived and stay against recovery during the pendency of appeal is granted. 5. At this stage, learned consultant says that there was also demand .....

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