2013 (11) TMI 457

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of pre deposit - Held that:- appellant has been taking a plea from the beginning that they had supplied hydraulic machinery on which applicable VAT has been paid and separate bills have been raised. - benenfit of Notification No.12/2006-, prima facie, cannot be denied to the appellant as the said notification talks about extending or deducting the value of goods from the gross value of services, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... untant submit that the issue involved in this case is in respect of Service Tax liability on the supply of machinery and reimbursement expenses claimed by the appellant on actual basis. It is his submission that the appellant has supplied machinery to M/s L&T and billed them separately indicating therein the VAT applicable and also filed the returns with the VAT authorities. In support of such con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... records, we find that the appellant has been taking a plea from the beginning that they had supplied hydraulic machinery on which applicable VAT has been paid and separate bills have been raised. It is also the submission by the appellant before the lower authorities that they have filed returns with the VAT authorities and reimbursement charges are not to be included in the gross value for discha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X