9911796707
TMI Blog2018 (8) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... remaining confirmed demand is not sustainable for the reason that proviso to of Sub-section (1) of Section 73 of Finance Act, 1994 was not invoked. In respect of the demand related to contract dated 23/02/2006 for the period from 14/10/2007 to 14/10/2008, we remand the matter back to the Original Authority with direction to examine the admissibility of the appellant to the benefit of said Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as ₹ 9,34,242/- under Section 73 of Finance Act, 1994. The Original Authority through Order-in-Original dated 27/06/2011 confirmed the demand of ₹ 4,18,030/- in respect of contracts dated 23/02/2006, 24/09/2003, 31/12/2003, 08/05/2006 and 03/03/2004. He has also imposed penalty under Section 78 of Finance Act, 1994. Aggrieved by the said order, appellant preferred appeal before Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spensary etc. and further submitted that the contract was along with material and therefore they were eligible for benefit of exemption under Notification No.12/2003-ST which provides for exemption of value of material from assessable value. 4. Heard the learned A.R. for Revenue who has supported the impugned Order-in-Appeal. 5. Having considered submission from both the sides and on perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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