TMI Blog2007 (5) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... icial Member After examining the records and hearing both sides, we note that, in the impugned order passed by learned Commissioner as revisional authority, the appellants did not get the benefit of abatement of cost of certain components/parts of elevators from the gross amount received by them from their customers under Annual Maintenance Contract (AMC) during the period July to December, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of components/parts supplied by them to their customers under AMC during the aforesaid period. On the other hand, learned counsel for the appellants submits that the basic principle underlying the above abatement is that any Service Tax shall not be levied on goods on which Sales Tax was paid, the two taxes being mutually exclusive. It is submitted that Sales Tax was paid by the appellants o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Notification No. 12/2003-ST ibid. 2. After considering the submissions, we find that the amount of differential Service Tax demanded by the revisional authority is only ₹ 1,48,213 which is the tax being levied on the cost of components/parts of elevators, supplied by the appellants to their customers under AMCs. The AMC mentions only the gross amount chargeable from customer and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principle stated by learned counsel would invariably arise for consideration. One should not lose sight of this principle while interpreting Notification No. 12/2003-ST ibid. 3. On the whole, the issue arising in this case is extremely arguable. In this view of the matter, we are inclined to grant waiver of pre-deposit and stay of recovery in respect of the small amount of Service Tax demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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