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2015 (5) TMI 36 - CESTAT NEW DELHI

2015 (5) TMI 36 - CESTAT NEW DELHI - TMI - Works contract service - Denial of benefit of Notification No. 12/2003-ST - Denial on the ground that merely because some goods and material were purchased and then used in the course of providing taxable services cannot be said to have been sold, even if VAT or sales tax is paid on deemed basis in terms of works contract - Held that:- Prima facie, the reasoning of the Commissioner denying the benefit of Notification No. 12/2003-ST suffers from infirmit .....

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No. 12/2003-ST, then as per details in Annexure 5 and Annexure 6 of their appeal, their service tax liability would be in the range of the amount already paid, we are of the view that the appellants have made out a good case for waiver of the pre-deposit of the remaining adjudicated liabilities and we order accordingly staying recovery of the same during pendency of appeal. - Stay granted. - ST/Stay/59268/2013, ST/58646/2013-CU(DB) - Stay Order No. 50897/2015 - Dated:- 3-3-2015 - G. Raghuram, P .....

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already deposited ₹ 22,81,265/- towards service tax and ₹ 1,56,782/- towards interest. 2. The appellants entered into various contracts with different Government departments/agencies to provide various services like 'supply, laying, jointing, testing and commissioning of distribution network of HDPE pipes for semi permanent sprinkler system and similar other works'. They are paying VAT on the value of the material involved in these cases which is almost 95% of the total valu .....

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