2009 (8) TMI 373

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....ER S. Ignatius for the Appellant. V.V. Hariharan for the Respondent. ORDER Dr. Chittaranjan Satapathy, Technical Member. - Heard both sides. 2. Shri S. Ignatius, ld. Advocate appearing for the appellants states that the adjudicating Commissioner has merely gone by the figures in the Balance Sheet for quantifying the demand of service tax against the appellants. He states that the appel....

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....return was on account of the understanding of the appellants that the value of the same is required to be excluded while computing the service tax. He also cites the decision of the Tribunal in the case of ASL Motors Ltd. v. CCE & ST [2008] 17 STT 83 (Kol. - CESTAT) to support the argument that value of material on which sales tax has been paid cannot be charged to service tax. 3. Heard Shri V.....

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....the basis of the figures in the Balance Sheet of the appellants. Since the appellants are in a position to submit all the invoices an exercise is required to be undertaken by the adjudicating Commissioner to examine applicability of Notification No. 12/2003, dated 20-6-2003 in the case of the appellants. Moreover, the claim of the appellants in regard to the question of limitation is also required....