2017 (9) TMI 1003

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....ave entered into in agreement with M/s. Sistema Shyam Teleservices Ltd. The contracts are for sale of tower materials and for erection work of tower. The dispute in the present case is relating to eligibility of the appellant to pay service tax under abated value in terms of Notification no.1/06-ST dated 1.3.2006 in respect of second contract. The Revenue sought to deny concession as claimed by the appellant on the ground that the gross value on the full taxable service has not been considered by the appellant while arriving at the abatement. It was contended that cement, steel, etc. supplied during the course of erection should also form part of gross value. The Original Authority, after examining the defence given by the appellant, held t....

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....ement available in terms of notification no.01/2006-ST, the ld. Counsel submitted that their eligibility to notification no.12/2003-ST has to be considered based on the facts and if the same is considered, the abatement under notification no.1/2006-ST will not be valid. The tax liability has to be re-worked, after extending the benefit of notification no.12/2003-ST. 4. Regarding the dispute on the eligibility of the cenvat credit due to irregular documents, the ld. Counsel submitted that provider of service has given invoice, which has clearly shown the service tax registration number along with PAN number. So, the service tax has been duly discharged by the appellant based on the invoices received and accordingly, the credit has been ta....

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....ble for the second contract, as the contract does not include the value of plant & machinery and equipment, is not resolving the issue before him. Admittedly, the appellants did supply materials in the execution of the contract. The notification states that the gross amount charged from the customers shall include plant & machinery and equipments, parts and any other materials sold by the service provider during the course of providing of service. However, as already pleaded by the appellant herein, the appellant is now claiming exemption under notification no.12/2003-ST only, which allows exemption of value of materials during the course of provision of service. It is the claim of the appellant that they have all documentary evidence in su....