TMI Blog2007 (11) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... m, as there is no specific clause in the Notification 12/03 - cost of raw materials and cost of outside printing deductible from gross turnover/amounts received - impugned orders are set aside and the appeals are allowed with consequential relief - ST/319-322/2007 - 1355-1358/2007, - Dated:- 28-11-2007 - Dr. S.L. Peeran, Member (J) and Shn T.K. Jayaraman, Member (T) [Order per: S.L. Peera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hy Services, instead, they were paying the Service tax on the gross amount charged. They had deducted the cost of raw materials and cost of outside printing from gross turnover/amounts received and paid Service tax at the applicable rate on such value arrived at by them. The impugned order upholds the charge in the show cause notice on the ground that the appellants had not maintained bills/invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by them. He submits that this issue is identical to the judgments cited supra. Thus, the appeals are required to be allowed. 3. The learned JDR files para-wise comments and submits that all the judgments are distinguishable and there is an error in the order passed by the Tribunal in Shilpa Colour Lab (supra). 4. The learned Counsel submits that Revenue has not filed an applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal has already held that the details of inputs used need not be mentioned in the invoices/bills issued by them, as there is no specific clause in the Notification. The citations are clearly applicable to the facts of the case and we do not want to take a different view from the one already expressed. In view of this position, the impugned orders are set aside and the appeals are allowed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
