TMI Blog2014 (5) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... he construction service as well as to the Repair and Maintenance service. However, from the records we find that the applicants have never claimed the benefit of Notification No. 12/2003-ST Dated-20.6.2003 in their ST-3 Returns filed nor in their reply to their show cause notice. Prima facie, the claim against Notification No. 12/03-ST dated-20/06/2003, could not be verified by the lower authorities as it was not claimed. In these circumstances, we are of the view that the applicants have not been able to make out a case for total waiver of dues adjudged against them. Consequently, we direct the applicant to deposit 25% (Twenty Five Per cent) of the Service Tax amount within a period of eight weeks from today and report compliance on 12t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her demand of Rs. Rs.33,56,761/- is incorrect. He has submitted that if the value of the material that has been utilized in rendering the construction services are excluded, in view of exemption Notification No. 12/2003-ST dated- 20/6/2003, then, there would not be any liability on their part. It is his submission that even though they have claimed the benefit of Notification No. 15/04-ST Dated-10.9.2004 in their respective ST-3 Returns, but it was a mistake on their part. He has referred to a calculation sheet on the of Service Tax liability after excluding the value of materials from the gross taxable value received (pages 132 to 145 of Appeal paper books). The Ld. Company Secretary further submits that the applicant is a proprietorship c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/04-ST Dated-10. 9.2004. It is the stand of the Revenue that the applicant had claimed abatement under the said Notification both on the construction services as well as on the Repair and Maintenance services, whereas, it is the contention of the applicant that the benefit of Notification No. 12/03-ST dated-20/06/2003 need to be applied to the construction service as well as to the Repair and Maintenance service. However, from the records we find that the applicants have never claimed the benefit of Notification No. 12/2003-ST Dated-20.6.2003 in their ST-3 Returns filed nor in their reply to their show cause notice. Prima facie, we agree with the submission of the Ld. A.R. for the Revenue that the claim against Notification No. 12/03-ST d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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