TMI Blog2007 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... /2007 - Stay Order No. 852/2007 - Dated:- 17-8-2007 - [Order per] - The lower authorities have demanded differential service tax of Rs. 3,66,046/- along with Education Cess from the appellants and have imposed on them a penalty of Rs. 1,000/-. After examining the records and hearing both sides, I note that the appellants were rendering 'repairs and maintenance service' to the customers of M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the instant case, the cost of materials, which were supplied by M/s. MRF Ltd. (franchiser), was not included in the value of the above service by the assessee. Exemption Notification No. 12/2003-ST dated 20-6-2003 (as amended) was also in force during the period of dispute. This Notification allowed deduction of the value of goods and materials sold by the service provider to the service recipie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded by the lower appellate authority. 2. Having found prima facie case for the appellants, I grant waiver of pre-deposit and stay of recovery in respect of the amounts of tax and penalty. Issue this order by 'dasti', in view of the latest demand notice issued by the Superintendent of Central Excise, dated 8-8-2007. (Dictated and pronounced in open Court) - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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