TMI Blog2019 (9) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... ction, show cause notice cannot be issued to the appellant on 28.07.2009. Therefore, the whole of the demand on the basis of said objection is not sustainable and is also time barred. Benefit of N/N. 19/2003 dated 21.08.2003 as amended and N/N. 1/2006-ST dated 01.03.2006 - HELD THAT:- As per the agreement between the appellant M/s Steel Strips Wheels Ltd. dated 02.08.2001 on basis of which audit objection was raised have been examined and as per the said agreement the appellant was required to provide material while providing services, in that circumstances, the appellant has rightly availed the benefit of N/N. 19/2003 dated 21.08.2003 as amended and N/N. 1/2006-ST dated 01.03.2006. In that circumstances, the demand of service tax is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teel Strips Wheels Ltd., it was observed that the appellant had not sold/supplied any material including plant, machinery equipment, structures or parts thereof to them during the course of providing the service and has only provided the service on job work basis. It appears that the appellant has wrongly availed the exemption under Notification No. 19/2003 dated 21.08.2003 as amended and Notification No. 1/2006-ST dated 01.03.2006 which was not available to them. In view of that, the gross amount shall include value of plant, machinery, equipment, parts and any other material sold by the service provider alongwith the commissioning installation service. Therefore, a show cause notice was issued to the appellant on 28.07.2009 for the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done by them vide audit objection dated 17.01.2007. The extract of the same are extracted herein below:- The said objection was settled vide letter dated 18.05.2007, the extract of the same are extracted herein below:- Further, the intimation thereof was sent to the concerned Deputy Commissioner, Chandigarh and the extract of the same are extracted herein below:- 7. As the audit objection raised by the revenue has already been settled by them on 18.05.2007, in that circumstances, on the same audit objection, show cause notice cannot be issued to the appellant on 28.07.2009. Therefore, the whole of the demand on the basis of said objection is not sustainable and is also time barred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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