2013 (10) TMI 1208

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....er(AR) ORDER Per: B.S.V. Murthy: The appellant is engaged in providing the service of 'commercial or industrial construction'. In a project wherein appellant constructed commercial complexes during the period December 2008 to January 2011, the Department entertained a view that the claim of the appellant for deduction of value of materials sold from the total amount received under Notific....

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..... The value of materials has been shown on a percentage basis which was arrived at the time of entering into a contract between two parties as 60%. However, the learned consultant submits that in a case it was found that the material value constitutes 62%. As regards VAT, he submits that the appellant was required to charge VAT separately on the basis of the actual material issued for contract and....