2008 (1) TMI 925

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..... cko, Judicial Member. - After examining the records and hearing both sides, we note that, in the impugned order, learned Commissioner has demanded service tax of over ₹ 70 lakhs (with interest) from the appellants for the period 16-6-2005 to 30-9-2006 and has also imposed a penalty on them. The demand is on the gross amount collected by the assessee from their customers in connection with .....

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..... ions stipulated thereunder. They did not avail CENVAT credit and, in most cases, separately showed the cost of materials and service charges in the relevant invoices. Learned counsel for the assessee, relying on the Supreme Court's judgment in Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 STT 245 and the Tribunal's decision in Shilpa Color Lab v. Commissioner of Central Excise [S.O. 849 of .....

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..... ders and invoices covering service charges including the value of the goods and materials used in the repairs and maintenance of tyres. Learned SDR has relied on the Tribunal's decision in Daelim Industrial Co. Ltd. v. Commissioner of Central Excise 2003 (153) E.L.T. 457/[2007] 7 STT 184 (New Delhi - CESTAT) in support of his contention that the plea of non-vivisectability of works contract is not .....

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