9911796707
TMI Blog2019 (2) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... during the relevant period from 2006-07 to 2012-13. Periodical show cause notices were issued to the appellant alleging short payment of service tax and consequently proposed to be recovered the same with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the present appeal. 3. Ld. Advocate Shri Anil Balani for the appellant submits that even though many grounds are raised in the present appeal, the appellants would press the eligibility of the benefit of exemption Notification No. 01/2006-ST dt. 01.3.2006, as the gross value of the service received include both value of the material supplied as well as services rendered. It is his contention that initially they claimed that the plumbing work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re essential for getting occupancy for the said premises. It is his contention that therefore laying down the pipeline in the building cannot be considered as finishing work, but essential for construction of the building, hence, the benefit of the Notification No. 01/2006-ST dt. 1.3.2006 is admissible to them. 4. Per contra, Ld. AR for the Revenue reiterates the findings of the Ld. Commissioner. 5. Heard both sides and perused the records. 6. The only issue involved in the present appeal for determination is: whether the appellant are eligible to the benefit of notification No. 01/2006-ST dt. 1.3.2006. There is no dispute of the fact that the appellant had provided materials along with the services to the customers and accordingly claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t charged by such service provider for providing the said taxable service, subject to the relevant conditions specified in the corresponding entry in column (4) of the Table aforesaid : Table S. No. Sub-clause of clause (105) of Section 65 Description of taxable service Conditions Percentage (1) (2) (3) (4) (5) 1. (m) (1) The use of mandap, including the facilities provided to the client in relation to such use and also for the catering charges. This exemption shall apply only in such cases where the mandap keeper also provides catering services, that is, supply of food and the invoice, bill or challan issued indicates that it is inclusive of the charges for catering service. 60 (2) Taxable service provided by a hotel as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in relation to a tour and does not include the cost of such accommodation. 10 3. (o) Renting of a cab. - 40 4. (zc) Holding of a convention, where service provided includes catering service. The gross amount charged from the client is inclusive of the charges for the catering service. 60 5. (zzd) Erection, commissioning or installation, under a contract for supplying a plant, machinery or equipment and erection, commissioning or installation of such plant, machinery or equipment. This exemption is optional to the commissioning and installation agency. Explanation. - The gross amount charged from the customer shall include the value of the plant, machinery, equipment, parts and any other material sold by the commissioning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clause (30a) of section 65 of the Finance Act. Explanation. - The gross amount charged shall include the value of goods and materials supplied or provided or used for providing the taxable service by the service provider. 33 Provided that this notification shall not apply in cases where, - (i) the CENVAT credit of duty on inputs or capital goods or the CENVAT credit of service tax on input services, used for providing such taxable service, has been taken under the provisions of the CENVAT Credit Rules, 2004; or (ii) the service provider has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), date ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
