2015 (2) TMI 96

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..... runathan, For the Respondent : None ORDER Per : Archana Wadhwa The appellants are registered as service providers under the category of Management, Maintenance or Repair Service and Erection, Commissioning and Installation Service . They provide these services to M/s. Andhra Pradesh Southern Power Distribution Company owned by the Government of Andhra Pradesh for providing power distribution .....

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..... from the levy of service tax up to the period 21.6.2010. The Commissioner in his impugned order has accepted the above stand of the appellant but went on to confirm the demand by observing that they have collected this service tax from their customers. However, we find that the rates collected in the contract were inclusive of all taxes and there is nothing in the said contract to suggest that ser .....

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..... llants have also furnished copies of the VAT documents showing that VAT stands paid by them in respect of such materials. The adjudicating authority has denied the benefit of the same on the sole ground that the appellants have not claimed the Notification in the ST-3 returns filed by them. 5. We do not agree with the stand of the Revenue. At the time of filing the ST-3 Returns, the appellant was .....

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