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TMI Blog2013 (10) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... -8-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri G. Natarajan, Advocate For the Respondent : Shri P. Arul, Superintendent (AR) ORDER Per Mathew John: 1. The applicant is engaged in construction of commercial and residential complexes. While executing such projects, applicant was receiving steel and cement from their customers. The applicant was receiving only the value of services undertaken by them. They claimed abatement under notification 15/04-ST and 1/06-ST and paid service tax on 33% of consideration received. Revenue was of the view that such abatement is available only if value of the entire materials used is included in the gross amount. Based on such argument, two show cause notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en decided finally by the Tribunal in two cases namely Jaihind Projects Ltd. Vs CST Ahmedabad - 2010 (18) STR 650 (Tri.-Ahmd.) and Paharpur Cooling Towers Ltd. Vs Commissioner of C. Ex., Raipur - 2013 (31) STR 227 (Tri.). He particularly relies on the decision of Jaihind Projects (supra) wherein detailed reason is given at para-28 which is reproduced below :- 28. We are also unable to accept the view canvassed by the appellant that expression supplied provided or used has to be taken to meaning supplied and used by the service provider or provided and used by the service provider. As already mentioned earlier, expression supplied and provided has the same meaning. By using the word or between the words provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts on both sides. Since the matter has been consideredby the Tribunal in two appeals and this Tribunal has taken a view that when abatement is claimed, it should be from value inclusive of all the materials used for providing the service. In the case of invoking extended period, we primafacie accept the contention of the counsel of the applicant. Considering the various aspects, we find it proper to call for a reasonable pre-deposit at this stage. Accordingly, the applicant is directed to make a pre-deposit of Rs.1,50,000/- (Rupees One lakh fifty thousand only) within 6 weeks for admission of appeal and to report compliance on 15.10..2013. Subject to such deposit, pre-deposit of balance dues arising from the impugned order is waived and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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