TaxTMI 
TaxTMI 
2023 (12) TMI 82
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....6 - Final Order No. A/12691-12696 /2023<br>Service Tax<br>HON'BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) And HON'BLE MR. RAJU, MEMBER (TECHNICAL) Shri Dhaval Shah, Advocate for the Appellant Shri Rajesh R Kurup, Superintendent (AR), for the Respondent ORDER RAJU These appeals have been filed by M/s. Alkesh Electricals V/s. M/s. UCO Traders against the demand of Service Tax. 2. Learned Counsel fo....
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....the provision of the sale service. 3. The Learned AR relied on the impugned order. 4. We have considered rival submissions. We find that the show cause notice has been issued to the Appellant demanding service tax. The annexure to the show cause notice shows that the demand has been calculated considering the entire consideration received by the Appellant as the assessable value. It is seen that....
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....iable thereon under section 66 of the said Finance Act, as is in excess of the service tax calculated on a value which is equivalent to a percentage specified in the corresponding entry in column (5) of the said Table, of the gross amount charged by such service provider for providing the said taxable service, subject to the relevant conditions specified in the corresponding entry in column (4) of....
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....uts or capital goods or the CENVAT credit of service tax on input services, used for providing such taxable service, has been taken under the provisions of the CENVAT Credit Rules, 2004; or (ii) the service provider has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S....