2011 (3) TMI 1058

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..... ppellant has not been able to make out a strong prima-facie case in their favour - At the same time note that learned advocate drew out attention to invoices which in fact show the value of the goods supplied - The only conclusion that can be drawn is that the matter requires detailed consideration and verification of documents before coming to a final conclusion - Further no financial difficulty .....

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..... y service tax on the gross value charged to the customers but paid only on labour charges. 2. The learned advocate appearing for the appellants submitted that the service tax has been demanded on the ground that the invoice issued to the customer did not show the value of the goods supplied. However in the copy available with the service provider (the appellant), the value has been shown and the .....

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..... ercentage from their sub-contractors' invoices. Even the sub contractors' invoices do not contain value or quantity of goods consumed.'' 4. In view of the categorical finding by the Commissioner that the value of the goods supplied was not known to the service provider and the charges were made on the service receivers on the basis of percentage, we find that appellant has not been able to make .....

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