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M/s. Toyota Construction Pvt. Ltd. Versus Commissioners of Central Excise, Customs and Service Tax-Daman

2015 (11) TMI 1487 - CESTAT AHMEDABAD

Business of commercial and industrial construction Service - benefit under the Notification No 12/2003-ST dated 20.6.2003 - Held that:- To safeguard the financial interest of the appellant, as a matter of precaution or as a matter of conservative policy, raised RA (Running Account) Bills to the customers charging Service Tax without claiming any abatement or other benefit in some cases and not in all cases. It is categorically stated that the fact remains that not a single customer has paid Serv .....

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revealed from the RA bills. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee. - Appeal No. ST/433/2011 - Order No. A/11214 / 2015 - Dated:- 11-8-2015 - Mr. P.K. Das, Hon'ble Member (Judicial) And Mr. P.M. Saleem, Hon ble Member (Technical),JJ. For the Petitioner : Shri Willingdon Christian, Learned Advocate For the Respondent : Shri J Nagori, Authorised Representative ORDER Per : Mr. P. K. Das The appellants were engaged in the business of commercial and i .....

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lusion of cost of the material received from the service receivers in the gross value of the services provided. We find that this issue is no more res integra in view of the decision of the Larger Bench of the Tribunal in the case of M/s Bhayana Builders Pvt Ltd Vs CST, Delhi I 2013 (32) STR (49) (Tri. LB) in favour of the assessee. Hence, the demand of Service Tax on this issue cannot be sustained. 4. The second issue is wrong availment of the benefit under the Notification No 12/2003-ST dated .....

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e. It is stated by the appellant that to safeguard the financial interest of the appellant, as a matter of precaution or as a matter of conservative policy, raised RA (Running Account) Bills to the customers charging Service Tax without claiming any abatement or other benefit in some cases and not in all cases. It is categorically stated that the fact remains that not a single customer has paid Service Tax at such higher or gross rates, i.e., without benefit of abatement etc. The appellant enclo .....

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