2018 (5) TMI 1793

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..... found from the ledger account annexed in the appeal memorandum that the appellant had received its payment for providing the job work charges only and there is no reference of any material component. Since, there is no documentary evidence available in the case records to show that for execution of the assigned job, the appellant had also used the material, the benefit of abatement provided under .....

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..... nance Act, 1994. For providing such service during the period 2008-2009, the appellant did not pay the service tax. Accordingly, the department initiated show cause proceedings against the appellant and confirmed service tax demand under such category of service. 3. The ld. Consultant appearing for the appellant submits that the work executed by the appellant for the main contractor, M/s Sharma .....

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..... lant. 5. Heard both sides and perused the case records. 6. The work order dated 13.10.2008 issued by M/s Sharma Construction clearly specifies the scope of work, which reads as under: 2.1 Your scope of work includes all labour, tools, tackles, machinery and all other resources for the execution of the works and shall be arranged and provided by you at your own cost. The rates are deemed .....

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