2014 (3) TMI 190

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.... For the Respondent : Shri KSVV Prasad, SDR. PER : Mathew John The applicant does maintenance and repair of freight containers used by shipping lines and charge repair charges as also cost of materials used in such repair work. On repair charges, they were paying service tax. However, the value of materials used in repair work was not included in the value of service for paying service tax. ....

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.... provider for providing the service. In the instant case, the assessee, as per the copies of invoices produced, has charged the gross amount from their customers, which includes labour cost as well as material cost. However, in the annexure to the invoice, the labour cost as well as material cost have been shown separately. In this context, they are claiming exemption under Notification No.12/2003....

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....the above notification, a service provider need not include the value of goods and materials sold by them to a service recipient if three conditions are satisfied; if they evidence the value of the goods and materials separately; if they do not take CENVAT credit on such goods and materials sold; and had taken such credit, if they had paid an amount equal to the credit availed, before the sale of ....

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....enue submits that in their own case the Tribunal in Appeal No.ST/51/2011 vide Misc. Order No.41504/2013, dated 20.03.2013 had asked for about 10% of the tax demanded as pre-deposit. Further, he points out that the sample invoice enclosed in the appeal book shows that no VAT was paid on the goods shown to be sold. Therefore, he submits that the inference should be that there was no sale of material....