2007 (8) TMI 91

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....osed on them a penalty of Rs. 1,000/-. After examining the records and hearing both sides, I note that the appellants were rendering 'repairs and maintenance service' to the customers of M/s. MRF Ltd. on behalf of the said company (qua) franchisees during the period of dispute 16-6-2005 to 31-3-2006. They paid service tax on 30% of the gross value mentioned in the relevant invoices. This amount, o....

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....-2003 (as amended) was also in force during the period of dispute. This Notification allowed deduction of the value of goods and materials sold by the service provider to the service recipient, from the value of taxable service, subject, inter alia, to the condition that no credit of duty paid on such goods/materials had been taken by the service provider under the provisions of CENVAT Credit Rule....