2013 (11) TMI 869

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..... Service provider is required to produce documentary proof specifically indicating the value of the said goods and materials so sold by them - invoices unilaterally raised by the appellants indicating the break-up without substantiating the amount attributable to the value of the goods supplied cannot be considered as documentary proof for the purposes of the said notification - assessee has not pr .....

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..... is process amounts to Maintenance and Repair Service and the applicant should have paid service tax on such activity. Based on such reasoning a show-cause notice was issued for service tax not paid for the period from April 2006 to August 2011. On adjudication and after first appeal, an amount of Rs.39,88,751/- stands confirmed against the applicant along with interest and penalty. 2. The coun .....

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..... for the normal period will be Rs. 7 lakhs only. 3. Opposing the prayer the leaned AR for Revenue submits that in similar matters this Tribunal has ordered pre-deposit of 50% of the tax amount vide Stay Order No. 451/2012 dated 11.6.2012 in Appeal No. ST/161/2010 and the issue was also finally decided in the case of Safety Retreading Company Vs. CCE, Salem 2012 (26) STR 225 against the assessee .....

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