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TMI Blog2013 (9) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... and there may be materials like plywood which are sold and thereafter work like portioning was done. - there is scope for claiming abatement towards value of materials. However, the appellant has not been forthcoming in producing records showing actual value of such goods and the nature of goods by which a proper estimate of the taxable value can be arrived at. - stay granted partly. - ST/Misc./601/2011,ST/S/435/2010,ST/736/2010 - - - Dated:- 5-3-2013 - P K Das And Mathew John, JJ. For the Appellant : Ms Radhika Chandrasekar, Adv. For the Respondent : Shri D P Naidu, Addl. Commr. (AR) PER : Mathew John The Department has filed an application for change of cause title. The learned Additional Commissioner (AR) submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the clauses of section 65 (25b) defining "commercial or industrial construction". The abatement under Notification No.15/2004-ST as amended by Notf No.1/2006-ST was not available for finishing services and therefore service tax should have been paid on the entire value of the consideration received instead of on 15% of it. Accordingly, show-cause notice was issued and adjudicated resulting in confirmation of service tax of Rs.50,10,941/- along with interest and penalties. Aggrieved by the order of the Commissioner appellants have filed appeal before the Tribunal along with stay petition for waiver of pre-deposit of dues arising from the impugned order for admission of appeal. 4. The learned counsel for appellant submits that the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les which gets consumed in providing services and in respect of such materials no abatement can be given in view of the decisions of the Tribunal in the case of Agarwal Color Advance Photo System Vs. CCE - 2011 (23) STR 608 (Tri. - LB). He also relies on the decisions of the Tribunal in Impact Communications Vs. Commissioner of Service Tax - 2012 (28) STR 156 and Safety Retreading Company (P Ltd. Vs. CCE, Salem - 2012 (26) STR 225. He also submits that the quantum of value for the purpose of paying VAT cannot be adopted as a means to determine the assessable value of service for payment of service tax and exemption under Notification No. 12/2003 can be granted only if appropriate evidence showing the value of goods sold is produced. 6. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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