TMI Blog2018 (10) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... ional one. The appellant is required to establish that the material consumed in providing the output service has been sold to the service recipient, only in such condition the Notification 12/03-ST can be extended. Since, there are no documents produced by the appellant, we are of the view that the matter should be reconsidered only on the limited issue of availability of the exemption N/N. 12/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant submits that the service tax on the service portion along with interest was paid before issuance of SCN. As regard the service tax on material cost they have claimed Notification No. 12/03-ST which is available to them, therefore there no service tax demand is sustainable on the value of material cost. He further submits that since the appellant have, after pointing out by the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard, the submission for waiver of penalty, he submits that the appellant have collected the service tax, therefore, the relief of penalty cannot be given. In this context he placed reliance on the judgment of Gujarat High Court in the case of IWI Crogenic Vaporization System (I) Pvt. Ltd. vs CCE ST Vadodara-II 2017 (47) STR 209 (Guj.) 4. We have carefully considered the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that there are contrary submission by Ld. Counsel and Ld. AR that the service tax was collected/ not collected which was paid prior to issue of SCN. This being a matter of fact also to be verified by the adjudicating authority and if it is found that the service tax was not collected by the appellant they will be entitled for waiver of penalty. Accordingly, we set aside the impugned order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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