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TMI Blog2017 (7) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... ) for Respondent ORDER Per CJ Mathew M/s Mangesh Engineering is in the business of erecting and installing of pre-engineered buildings (PEB)on the basis of work orders/contracts from/with customers or manufacturers of pre-engineered buildings. In addition, they also carry out painting/waterproofing of such buildings with or without the supply of materials. The jurisdictional service tax authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supply of materials along with the service rendered by them varied with the contract and that, wherever the material had been supplied to the customer, the billing was separate and distinct from that for the service itself. It is their contention that appropriate tax was being discharged on the value of services and that the materials supplied were subject to tax under the VAT statute of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Sobha Developers Ltd [order dated 17th January 2017 in Civil Appeal no.9819-9820/2010] to support their respective positions. 4. The Tribunal in disposing off the dispute in Sobha Developers Ltd v. Commissioner of Central Excise & Service Tax, Bangalore [2010 (19) STR 75 (Tri-Bang)] pertaining to availment of the notification supra held that '5.1.. We find that the requirement to qualify f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to collect service tax on the value on which the appellant said already paid state VAT is contrary to the principles of fiscal federalism adopted in the Constitution. In the circumstances, we find that the impugned demand of differential duty relating to value of materials supplied in the course of provision of construction of commercial or industrial buildings and construction of residential co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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