2018 (10) TMI 1325

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....L. Patra (AR) ORDER Per: Ramesh Nair The appellant is providing service on erection, installation and commissioning and repair and maintenance service. They have not discharged the service tax on value of service portion and material cost consumed in providing the aforesaid service, therefore, the demand was raised on the gross value of services. Adjudicating authority confirmed the deman....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alty should not be imposed. He relied on the following judgments: • CCE Kerala vs Larsen & Toubro Ltd. 2015 (39) STR 913 (SC) • CCE Bangalore vs C Ahead Info Technologies India P. Ltd. 2017 (47) STR 125 (kar.) • CCE New Delhi vs Air Charter P.Ltd. 2017 (5) GSTL 107 (Tri. Del) 3. Sh. L. Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Reven....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsumed in providing the output service. The Notification 12/03-ST is a conditional one. The appellant is required to establish that the material consumed in providing the output service has been sold to the service recipient, only in such condtion the Notification 12/03-ST can be extended. Since, there are no documents produced by the appellant, we are of the view that the matter should be reconsi....