2011 (3) TMI 671

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....mit Kumar, SDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. - These applicants are registered with the Department under commercial and industrial construction services. For the period 10-9-2004 to 30-9-2007 demand of service tax has been confirmed as short payment of service tax alongwith interest and penalty of equivalent amount. The above said demand is based on the allegat....

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....nstruction services/commercial or industrial construction services. He further submitted that prior to 1-6-2007, the applicants were entitled for the benefit of Notification No. 15/2004-S.T. and Notification No. 1/2006-S.T. Ld. Advocate further submitted that the applicants were also entitled to avail exemption under Notification No. 12/2003-S.T. in respect of the value of the goods and material s....

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....nd Sky Line Contractors v. CST, Delhi reported in 2011 TIOL (109) CESTAT-Del. The ld. Advocate also relied on the decision of the Adlabs v. CCE, Bangalore reported in 2006 (2) S.T.R. 121 (Tribunal-Bangalore) which was confirmed by the Hon'ble Apex Court in Civil Appeal No. 263/2008 vide order dated 23rd April 2009. 4. On the other hand, the ld. DR submitted that in the case of Jaihind Proj....

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....after dealing the said issue, this Tribunal has arrived at the decision that demand of service tax on the value of goods on which Sales Tax/VAT has been paid, cannot be sustained. Relying on the exemption Notification No. 12/2003-S.T., we also note that the case law cited by the ld. DR are not relevant to the facts of this case, in fact, in both the cases the material has been supplied free of cos....