2008 (7) TMI 51

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....t. 7.7.2008 certified on 8.7.2008 in Application No. ST/ Stay/68/2008 in Appeal No. ST/81/2008) S/Shri N. Prasad, Savit V. Gopal, Advs. for the Appellants.  Shri V.V. Hariharan, JCDR for the Respondent. [Order per P.G. Chacko, Member (Judicial)] - After examining the records and hearing both sides, we note that the lower authorities have demanded service tax of over Rs. 38 lakhs from....

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....e learned JCDR today, an amendment to the above notification vide Notification No. 4/2005-ST dated 1.03.2005 has been referred to by both sides. This amendment added an Explanation to Notification No. 15/2004-ST ibid. This Explanation reads as under:- "Explanation. - For the purposes of this notification, the "gross amount charged" shall include the value of goods and materials supplied or prov....

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....an be adopted. In this connection, learned counsel has also drawn support from the. Supreme Court's judgment in The State of Madhya Pradesh and Another etc. Vs. Dadabhoy's Co. Pvt. Ltd. AIR 1972 SUPREME COURT 614, wherein it was held that where two constructions were possible, the one which sustained its validity must be preferred. 2. We have considered the submissions. It is not in dispute tha....