2014 (1) TMI 618

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....as; 1. The applicants are engaged in providing service of retreading of used tyres and covered under Maintenance and Repair Services. They raised bills to the customers without showing the cost of materials used in the services, but paid service tax 70% of the gross amount. Hence the tax was demanded on the gross amount of invoice value. There is demand of tax of Rs.3,79,266/- along with intere....

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....-Chennai). 4. Prima facie, we find that the applicant has not shown the value of material consumed in the retreading process in the invoices separately and therefore they are liable to pay duty on gross amount and not entitled to benefit of exemption under Notification No.12/03. Hence, applicant failed to make out a case for waiver of entire amount of tax along with interest and penalty. Theref....