2013 (6) TMI 468

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.... G Chacko: This application filed by the appellant seeks waiver and stay against the impugned demand including an amount of Rs.4 ,73,77,388 /- demanded towards service tax and education cess. Under the head "Works Contract" service for the period from April, 2009 to March, 2010. 2. On a perusal of the records, we find that, during the above period, the appellant was supplying 'Electronic Sec....

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.... treat the entire transaction as "Works contract" and levy service tax accordingly from the appellant. On this basis, a Show-Cause Notice was issued and the same was adjudicated upon by the Commissioner. 3. After hearing both sides, we have found prima facie case for the appellant for the following reasons:- The assessable value of the goods manufactured by the appellants, on which duty of e....

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....xable value of "Works Contract "service, in which event nothing would be left to be taxed for levy of service tax. Nevertheless, in respect of installation of the bought-out components of the systems, the appellant admittedly paid service tax under the appropriate head. It is also not in dispute that they paid duty of excise on the manufactured components of the systems. On these facts, the appell....