TMI Blog2022 (11) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... reason that the quantum of purchase shown profit and loss account does not match invoices produced by the appellant is improper and incorrect. The appellants are entitled to benefit of abatement under Notification No 15/2004- ST or 01/2006-ST as the case may be - The appeal is allowed by way of remand to the original Adjudicating Authority for the purpose of recalculation of the demand. - SERVICE TAX APPEAL NO. 213 OF 2011 - A/11251/2022 - Dated:- 20-10-2022 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON BLE MEMBER (TECHNICAL), MR. RAJU None appeared for the Appellant Shri. R. P Parekh, Superintendent (Authorized Representative) for the Respondent ORDER RAJU This appeal has been filed by M/s. Jay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the document submitted by the appellant, it is noticed that the appellant have submitted the copy of profit and loss account of Shri Ladani Rameshkumar Laxmidas, Proprietor of the appellant under which material purchase has been shown as Rs.12,65,280/- and labour charges has been shown as 28,910/-. Further from the purchase bills of material and labour bills for the year 2005-06 submitted by the appellant, it is noticed that the purchase of material comes to Rs.10,45,341/- and labour charges comes to Rs.2,73,390/-. Hence there is no corroboration between the contention of the appellant and the documents submitted by them during the course of personal hearing. Further from the perusal of the copy of work order No. RGC/1502877 sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/- and hence there is no corroboration between the bills and profit and loss account. Therefore, the appellant contention does not hold good on this count also and the impugned order of the Lower Authority does not warrant any interference. From perusal of above observation of Commissioner (Appeals), it is apparent that the appellant has purchased of some raw materials however exact quantum of the same may not be ascertainable. Notification No. 15/2004-ST or for that matter 01/2006-ST, does not require proof of purchase of raw material to the extent of the abatement. In these circumstances denying the benefit of these notifications, for the reason that the quantum of purchase shown profit and loss account does not match invoices produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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