2018 (8) TMI 1338

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....st) for Appellant Shri M. Suresh, D.C. (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. AV(74)56/2014 dated 19.5.2014 passed by the Commissioner of Central Excise & Service Tax (Appeals), Aurangabad. 2. Briefly stated facts of the case are that the appellants are engaged in providing taxable services under the category of Maintenance ....

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....ty. Aggrieved by the said order, the appellant filed an appeal before the Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. None present for the appellant. Heard the learned AR for the Revenue. 4. The learned AR for the Revenue submitted that the learned Commissioner (Appeals) in the order has categorically recorded that since the appellant had availed....

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....l is whether the appellant is entitled to benefit of Notification No. 12/2003-ST while computing the value of taxable services which were rendered by the appellant during the relevant period. It is not in dispute that the appellant had provided Repair & maintenance service and erection, installation and commissioning services during the period from October, 2007 to March, 2009. Also, it is not in ....

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....t, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value of all the taxable services, as is equal to the value of goods and materials sold by the service provider to the recipient of service, from the service tax leviable thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the v....