2017 (12) TMI 1173

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....ralidharan, AC (AR) For The Respondent : Shri Joseph Prabhakar, Advocate ORDER Per Bench The respondents are engaged in providing maintenance and repair service and are registered with the Service Tax Department. They are authorized service provider of M/s.Xerox India Ltd., a 100% subsidiary of M/s. Xerox, USA. They claimed a flat rate of 70% of total contracted value as abatement towards cost....

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....rd the submissions made by both sides. 5. The main allegation raised by the department is that there is no actual sale taking place and benefit of Notification No. 12/2003 is not available to the respondents. It is not disputed that the respondents have discharged the sales tax on the works contract under section 7C of TNGST Act, 1959. So also they have informed the department vide letter dated 1....