2008 (5) TMI 128

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..... Respondent. [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant is a provider of construction services to various customers. They have availed the benefit of Notification No. 15/2004-S.T., dated 10-9-2004. which permitted them to pay duty on a value which is 33% of the gross amount charged by them on the service receiver. The applicant has admittedly .....

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..... e Notification No. 4/2005 dated 1-3-2005 amending notification No. 15/2004, explaining that the gross amount charged should include the value of goods and material supplied or provided or used by the provider of construction service would be applicable only from 1-3-2005. He also submits that there was no suppression of any relevant facts to the Department and, therefore, the demand is also partly .....

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