9911796707
TMI Blog2009 (7) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... tay granted partly - ST/334/2009 - ST/244/2009(PB), - Dated:- 2-7-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri AK . Batra , C.A. , for the Appellant. Shri S. Chand, SDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Ld. Authorised representative Shri A.K. Batra seriously objects to the assessment and submits that the ld. Authorities have not considered the facts of the case properly. According to him, the appellant has furnished all bills raised against the clients. The present dispute related to the projects under execution and that is appear at page 1 of the paper-book. The material component is not liable to service tax. The ld. Authorities have themselves brought out the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit of Rs. 3.5 Lakhs only. Therefore, the appellant may not be directed to make entire pre-deposit of the demand. 4. Ld. DR Shri S. Chand, submits that the appellant deprived the department to test its case without submitting all materials for examination. It is categorically brought out in paragraph 17 of the Order-in-Original that the very nature of work involved major services with miner quantum of goods. The appellant has not come out with clean hands for claiming waiver of pre-deposit. Accordingly, the appellant was bound to suffer demand in the adjudication. 5. Heard both sides and perused the records. 6. When we examined the submission of the ld. AR, Shri Batra with referred documents as well as with gravity of para 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structure, referred to in sub-clause © of clause (25b) of Section 65 of the Act ibid. The benefit is also not available to the Noticee as they have been providing only completion and finishing services in relation to building or civil structure. Thus, the benefit under Notification No. 12/2003-S.T., dated 20-6-2003 or Notification No. 15/2004-S.T., dated 10-9-2004 as amended and 1/2006-ST., dated 1-3-2006 could not be extended to the Noticee in view of the above judgments. Merely on the basis that the Noticee has composite contracts, the benefit under the notifications supra could not be extended to them in the absence of fulfilment of conditions laid down therein. Thus, in the view of the above facts, I am left with no option but to deny ..... X X X X Extracts X X X X X X X X Extracts X X X X
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