2013 (9) TMI 949

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner of Central Excise, Chennai IV Commissionerate". 2. After hearing the learned Additional Commissioner (AR) and on perusal of the records, we find that the matter arises in the jurisdiction of Commissioner of Service Tax Chennai the prayer of Revenue in the Miscellaneous Petition is allowed and the Registry is directed to correct the cause title insofar as the words written "Commissioner of Central Excise, Chennai IV Commissionerate" would be substituted by "Commissioner of Service Tax, Chennai". The assessee is also directed to mention the correct cause title in further proceedings. The application is disposed of in the above terms. 3. Now we take up the stay petition. The appellant is in the business of executing works contracts ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f materials used should have been excluded as per the provisions in Notification No. 12/2003-ST and it has also been their claim that they have all the records necessary to prove the value of materials supplied. The adjudicating authority has not examined any of these records and the demands have been confirmed for the reason that the split up of the value of materials was not shown in the invoices to their clients. She also submits that they have paid VAT on 85% of the value of the contract which corresponds to the value of material portion of the contracts and since they have paid VAT on 85% of the value, service tax cannot be levied on such value. She relies on the following decisions:    (i) Sobha Developers Ltd. Vs. CCE - ....