2017 (12) TMI 1173

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... respondents have discharged the sales tax on the works contract under section 7C of TNGST Act, 1959. So also they have informed the department vide letter dated 19.3.2005 addressed to the Assistant Commissioner of Service Tax, Chennai that they have proper inventory system to arrive the value of material sold to each customer - respondents having discharged the sales tax on 70% of the contracted .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... epair service. The department issued a show cause notice alleging that as no sale of materials have taken place, the respondents are not eligible for abatement as per Notification No. 12/2003-ST dated 20.6.2003. After due process of law, the original authority confirmed the demand along with interest. In appeal, the Commissioner (Appeals) set aside the same. Hence this appeal. 2. The learned AR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i that they have proper inventory system to arrive the value of material sold to each customer. The details of spare parts and consumables supplied to each customer is available and the details are maintained customer-wise and acknowledged by the customer. In view thereof, we find no ground to interfere with the order passed by the learned Commissioner (Appeals). 6. The respondents having disch .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X