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2008 (11) TMI 199
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....e Appellant. V.V. Hariharan for the Respondent. ORDER Ms. Jyoti Balasundaram, Vice President.- The appellants herein who are manufacturers of lifts and elevators at their factory at Chennai, are registered both for payment of Central Excise Duty, as well as Service Tax for "commissioning and installation services" as well as for "maintenance and repair services". They were in the business....
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.... avail of the benefit of the Notification No.12/2003-ST, dated 20-6-2003 for the reason that they had not fulfilled the condition in terms of the Notification of showing value of goods and materials sold in the invoices themselves, Hence this appeal. 2. We find that, on hearing both sides, right from the beginning the appellants have been claiming that the contract entered into by them with the....