2023 (12) TMI 82

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....rvice Tax Appeal No. 11221 of 2016 - 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 de....

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....w description or value of the item sold during 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....

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....olumn (2) of the said Table, from so much of the service tax leviable 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 ....

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....fication shall not apply in cases where, - (i) the CENVAT credit of duty on inputs 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 Minist....