9911796707
TMI Blog2011 (3) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax, Bangalore reported in (2009 -TMI - 76097 - CESTAT, BANGALORE ) - held that exemption of the material consumed or sold will be available, if records there of maintained, and it is not necessary to indicate the cost of materials sold in each invoice - Stay granted. X X X X Extracts X X X X X X X X Extracts X X X X ..... such services are specifically excluded from Notification 15/2004-S.T. 2. Ld. Advocate for the applicants submits that the applicant were engaged in an activity in the nature of composite work contract which were made chargeable to service tax only w.e.f. 1st June 2007 under works contract services. Hence, for the impugned period they are not liable to pay service tax under construction ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically indicating the value of goods and materials sold and that no credit of duty paid on such goods or material has been availed which is a condition of Notification No. 12/2003. 3. To support his contentions, the Advocate placed reliance on Sobha Developers Ltd. v. Commissioner of Central Excise & Service Tax, Bangalore reported in 2010 (19) S.T.R. 75 (Tri.-Bangalore) and Sky Line Cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2003-S.T., dated 20-6-2003 was denied to the applicants, as the applicants were not able to produce the documentary proof, specifically indicating the value of said goods and material in the invoices which is a precondition of the said Notification. 7. We find that the said issue has been dealt by this Tribunal in the case of Sobha Developers Ltd. (supra) and there after dealing the said i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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