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TMI Blog2011 (4) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... . When the applicants are making a claim that they have paid VAT on more than 67% of the gross receipts received by them and they have documentary proof by way of VAT returns, this claim cannot be brushed aside - Hence, the Applicants have made out a strong prima facie case in their favor for complete waiver of the demands before admission of the Appeal. - 511 of 2009 - ST/332/2011 - Dated:- 11-4-2011 - Ashok Jindal, Mathew John, JJ. For Appellant: Shri B L Narasimhan, Adv. For Respondent: Shri Amrish Jain, SDR Per: Mathew John: In this case the Revenue is that the Applicant was providing service classifiable as "construction service" during 10.9.04 to 15.6.05 and as "Commercial or Industrial Construction service" during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices, they were entitled to avail exemption under notification 12/2003-ST in respect of value of goods and materials sold in the course of executing the contracts in question on which due Sales Tax/VAT was paid by the applicant. They claim that the value of such goods and materials is much higher than the abatement (67%) claimed by the Applicant under Notification No. 15/2004-ST and 1/2006-ST and hence no question of short payment of service tax can arise. 6. The Ld. DR submits that the fact that the type of contract undertaken by them would be covered under "Works Contract Service" from 01-06-2007 is not a reason to conclude that it was not covered by other entries in existence prior to that date, especially because the definitions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the meaning of "completion and finishing service" is to be taken from section clause (c) of section 65 (25b), which reads as under: 25b) "commercial or industrial construction service" means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd materials sold by the service provider to the recipient of service, from the service tax leviable thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials. 2. This notification shall come into force on the 1st day of July, 2003." 14. Nowhere in the notification it is specified that an assessee should indicate the value of materials sold in each invoice. All what is required is that they should have documentary proof specifically indicating the value of the said goods and materials sold. When the applicants are making a claim that they have paid VAT on more than 67% of the gross receipts received by them and they have document ..... X X X X Extracts X X X X X X X X Extracts X X X X
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