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M/s HM. Pipes Pvt Ltd Versus Commissioner of Central Exicse, Jaipur

2015 (5) TMI 36 - CESTAT NEW DELHI

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, ev .....

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Notification No. 12/2003-ST, even in terms of Section 67 of Finance Act, the assessable value of the service rendered does not include value of the deemed sale of goods involved in the composite contract. It also seems that in Annexure 5 and Annexur .....

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exure 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 liabilit .....

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ppellant : Shri Mohit Singh, Adv. For the Respondent : Shri B B Sharma , DR ORDER Per: R K Singh: Stay application along with appeal has been filed against Order-in-Original No. 20/2013/ST/JPR-I dated 3.4.2013 in terms of which a service tax demand o .....

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rds 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 dist .....

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e and not eligible for benefit of Notification No. 41/2009-ST, though they contended that under Notification No. 41/2009-ST dated 23.10.2009 their works contract service being in respect of canals, is exempt and they are also entitled for the benefit .....

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3-ST, the service tax liability would approximately be the amount which they have paid. It was also claimed that the demand is time-barred. 3. We find that particularly with regard to exemption Notification No. 12/2003-ST, the adjudicating authority .....

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deemed basis in terms of works contract. Therefore the claim of the notice under the benefit of Notification No. 12/2003-ST is not at all tenable". Similarly the benefit of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 has bee .....

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