2012 (11) TMI 291

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....ts are paying service tax on 10% of the value of the material used in respect of the erection, commission or installation where the service provider is the State Electricity Boards. Applicants are paying 15% on the contract amount received from other customers. 3. The Revenue is demanding service tax after taking into consideration the gross amount received in respect of the various contracts. The case of the Revenue is that the applicants entered into contract regarding which applicant received lump sum amount as consideration of the contract for erection, commissioning etc. 4. The demand is confirmed by invoking the extended period of limitation on the ground of suppression of material facts with intent to evade payment of service t....

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....005-06 to 2009-2010 on the allegation of suppression with intent to evade payment of service tax is not sustainable. 8. It is also submitted that cum-duty tax benefit has not been allowed by the adjudicating authority. 9. The revenue relies upon the terms and conditions of the contract and submitted that as per the terms and conditions of the contract, the applicants are receiving lump sum amount as consideration for providing taxable service. 10. In respect of the benefit under Notification No. 12/2003-ST the contention is that as per the condition of the notification, the sale consideration of the goods under the contract are not to be taken into consideration in the case there is documentary proof specifically indicating the val....

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....issue of time bar. 14. We find that the demand for the period i.e., 2009-10 which is within the normal period of limitation comes to Rs. 2,54,04,126/-. The benefit of the Notification claimed by the applicant is not available, as the applicants are not fulfilling the conditions of the Notification. In respect of the claim of the applicants regarding Notification No. 12/2003-ST, the value of the goods and raw materials sold by the service provider to the recipient of the service are not to be taken into consideration for the purpose of levy of tax subject to the condition that there is no documentary proof regarding sale of the goods and materials. In the present case, even before us, the applicants had not produced evidence by way of inv....