2019 (9) TMI 464

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....or taxable service under the category of "Maintenance or Repairs Service" and "Erection, Commissioning & Installation Service". During the course of audit of M/s Steel Strips Wheels Ltd. by the internal Audit wing, it was observed that the appellant during the period January 2005 to September 2008, have provided Erection, commissioning & Installation service to the said service recipient on job work basis but have not paid service tax on the gross value of taxable services provided by them and the appellant has availed abatement of 67% of the amount charged for job work from the service recipient for the purpose of payment of service tax. On examination of the bills raised by the appellant for providing the service to M/s Steel Strips Wheel....

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.... M/s Steel Strips Wheels Ltd. dated 02.08.2001 wherein as per annexure, the appellant was required to provide services alongwith material, therefore, the demand against the appellant is not sustainable merely on the ground that the appellant has not bifurcated the value material sold by them to the buyer. 4. On the other hand, the Ld. AR reiterated the findings of the impugned order. 5. Heard the parties and considered the submissions. 6. We have gone through the records, we find that the objection was raised on the ground that the appellant has not sold any goods and material while providing services to the appellant, but, have received only the amount on job work done by them vide audit objection dated 17.01.2007. The extract of ....

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....l last): File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\direct_extract_text.py", line 19, in from google_doc_api import process_single_document File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\google_doc_api.py", line 345 elif mime_type in ["image/gif"]: IndentationError: expected an indented block after 'if' statement on line 341 Document 2 H Annexure-H 102 Dated:- +18/5/07. OFFICE OF THE SUPERINTENDENT CENTRAL EXCISE RANGE-II S.C.F. 57, PHASE-V, MOHALI C.No. CE-20/STC/Kalyan/Misc/R-II M/2006- To 862 M/s Kalyan Projects Const. Co., 492, Phase-IX, Indi. Area, Dear Sirs, Subject: Mohali. Internal Audi....

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.... 17सी. चण्डीगढ Supat. मि.सं 454 / मुख्या / लेखा परीक्षा / सेवा मे Stai Glime G mchele महोदय, उप/सहायक आयुक्त, केन्द्रीय उत्पाद शुल्क मंडल, चण्डीगढ 243 to be दिनांक आयु 3 MAD 2007 Patra Mola....