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2015 (11) TMI 472

xisting infrastructure, which has been separately shown and collected in the respective invoices along with supervision charges, cannot be considered as taxable service under the category of "Consulting Engineer's Services". Thus, on this count, the Applicant could able to make out a prima-facie case for total waiver of predeposit of service tax demand. Regarding confirmation of demand on the credit availed on input services, namely, security and telephone services, we are not impressed with the argument of the ld.Advocate for the Applicant. The Applicants are rendering both the taxable and non-taxable service, hence it is difficult to appreciate that the security and telephone services, are rendered in connection with only the taxable outp .....

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ision charged under the taxable category of "Consulting Engineer's Services". It is his submission that the ld. Commissioner has confirmed the demand on "Proportionate cost of existing infrastructure", observing that the same is also taxable under the category of "Consulting Engineer's Services". It is his contention that the said infrastructure cost cannot be leviable to tax or be included in the gross taxable value of "Consulting Engineer's Services" being shown and collected separately in the respective invoices and there has been no connection between the said charges and the supervision charges i.e. Consulting Engineer's Services. Regarding confirmation of demand on cenvat credit, .....

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ew that the proportionate cost of existing infrastructure, which has been separately shown and collected in the respective invoices along with supervision charges, cannot be considered as taxable service under the category of "Consulting Engineer's Services". Thus, on this count, the Applicant could able to make out a prima-facie case for total waiver of predeposit of service tax demand. Regarding confirmation of demand on the credit availed on input services, namely, security and telephone services, we are not impressed with the argument of the ld.Advocate for the Applicant. The Applicants are rendering both the taxable and non-taxable service, hence it is difficult to appreciate that the security and telephone services, are .....

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