2014 (11) TMI 624

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....pellant : Mr. Rai Chandani, Consultant For the Respondent : Mr. S. Teli, AR JUDGEMENT Per: B.S.V. MURTHY; In the present proceedings, which is a continuation of the earlier two proceedings, the impugned order has been passed taking a view that the appellant should have paid service tax on the gross value received for the services provided by them and discharge of service tax liability ....

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....and paid the tax to the Government on a portion of the gross receipt and therefore they are not eligible for the exemption. He submits that the appellants had paid tax on service portion and remaining portion on which tax was not paid consists of supply of spares/components for the purpose of maintenance and repair. We find that the decision of the learned Commissioner that appellant is not eligib....

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....se an assessee shows some amount as service tax, collects the same and pays it to Government, if the whole activity is not liable to tax, just because he paid the tax would not render him ineligible for such exemption. Therefore we find that the decision taking a view that exemption notification benefit is not available to the appellant in respect of services rendered to Indian Navy cannot be sust....

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....lso submitted that a small portion of the services rendered was to other vessels not owned by Indian Navy. The learned counsel submitted a sample invoice and ongoing through the same, we find that the appellant had clearly shown the value of spares used for maintenance/repair and a detailed statement giving the details of spares was also shown to us. If this is correct, the appellant would be elig....