2019 (6) TMI 737

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der the category of Management, Repair and Maintenance Services. But the appellant did not register themselves or pay service tax under this category. Show-cause notice was issued invoking extended period to demand service tax with interest and for imposing penalties. After due process of law, the original authority confirmed demand of Rs. 45,01,343/- along with interest and also imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2.0  On behalf of the appellant, the learned counsel Shri V. Ravindran submitted that the value of the materials consumed by the appellant while providing the services has to be excluded from the total value as per Notification No.12/2003. In this regard, he relied up....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m the customers for the year 2009-10. The appellant has separately given the value of materials. Thus, even though for previous years, the appellant has shown the value of materials on which VAT discharged as 70%, the value of materials has been separately charged for the year 2009-10. This would indicate that the appellant is not liable for the benefit of Notification No.12/2003 for the year 2009-10. It is also submitted by him that to verify whether the appellant falls within the threshold limit, the matter requires to be remanded. 4. Heard both sides. 5. On perusal of the records as well as after considering the submissions made by the appellants, it is seen that the demand has been raised after including the value of materials in the....