2015 (2) TMI 96

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..... tion notification no. 45/210 ST dated 20.072010. The expression inclusive of taxes only means that there would be no further rise in the value of the contracts and there is nothing in the said contract that service tax have collected from the customers. In the absence of any indication of collection of service tax from customers, the demand fixed by adjudication authority cannot be appreciated. .....

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..... deration. Otherwise also, mere non-mention of the Notification in the ST-3 Returns, does not give a reason to the adjudicating authority to deny the benefit of the same, without otherwise examining the applicability of the Notification in question. Admittedly, the Notification is applicable and as such, we are of the view that appellant has a good prima facie case so as to allow this stay applicat .....

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..... 3 returns, regularly filed with the Revenue. 2. Demands were raised against the appellant for the period from 2007-08 to 2012-13 (till 30.11.2012) by way of issuance of show-cause notice dated 20.4.2013 alleging that they were required to pay service tax on the entire contracted value, inclusive of the value of the materials. 3. During adjudication, appellant took a stand that in any case up .....

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..... ontracts in case any demands stands raised against the service provider by any department of the Revenue. In the absence of any indication that service tax stands collected by the appellant from their customers, the above observation of the adjudicating authority cannot be appreciated. 4. It is further seen that the appellants also claimed that in any case the value of the materials, is not req .....

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..... , mere non-mention of the Notification in the ST-3 Returns, does not give a reason to the adjudicating authority to deny the benefit of the same, without otherwise examining the applicability of the Notification in question. Admittedly, the Notification is applicable and as such, we are of the view that appellant has a good prima facie case so as to allow this stay application unconditionally. We .....

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