2009 (5) TMI 334

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he purview of the Act governing the service tax. - When this is the case the appellant would not come under the purview of Cenvat Credit Rule 6(3)(c) and there would not be any requirement for them to maintain separate account. Consequently the restriction of 20% credit will not be applicable. – stay granted - The second demand relates to the denial of input service tax paid on the sales commissio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The appellants supplied XBIS systems to various establishments in the country. They also supplied to Jammu and Kashmir clients. In terms of their contract with the various clients, they sold the items and also undertake AMC contracts. Service tax is payable under the category of AMC service. Department proceeded against them for payment of service tax on two grounds. The first one relates to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e. 3. The second demand of Rs. 11,80,160/- relates to the denial of input service tax paid on the sales commission paid by them. He referred to the several contracts entered between them and the various buyers. The contracts include both sales as well as AMC. It is his contention that they cannot be vivi-sected and the denial of input service tax credit on the service tax paid on the sales commi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X