2015 (12) TMI 817

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....ppellant : Shri Joseph Prabhakar, Adv., For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per: R. Periasami The applicant filed this application for waiver of pre-deposit of service tax of Rs. 10,79,156/- demanded under supply of tangible goods service for the period 16.05.2008 to 31.03.2009. Applicants are engaged in the manufacture of industrial gases and for this purpose, t....

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....submits that even if excise duty is paid and VAT is discharged service tax is demandable on supply of tangible goods which is specifically covered under the Finance Act in terms of Section 65 (zzzzj). 3. After hearing both sides and on perusal of the supplementary invoice dated 31.05.2008 and 30.09.2008, we find that the applicant has discharged the excise duty on the value of FFC of Rs. 20,000....