9911796707
TMI Blog2022 (11) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... of accounts and returns filed with the Sales Tax Authorities, the value of goods sold and supplied to the satisfaction of the authorities, it would be compliance with the condition provided in Notification No. 12/2003-S.T., dated 20 June, 2003. Matter remanded to the Original authority to reconsider the impugned matter afresh and pass order after permitting the appellant to lead documentary evidence to establish its claim with regard to the value of goods and materials supplied in execution of its contracts for construction services for availing of the benefit of Notification No. 12/2003-S.T., dated 20 June, 2003. Appeal allowed by way of remand. - Service Tax Appeal No.491 of 2011 - Final Order No. A/11394/2022 - Dated:- 21-11-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l concern provided the gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the construction service for providing such service. The amended Notification No. 4/2005-ST dated 01.03.2005 cannot be used with a retrospective effect and has always to be taken prospectively. Thus, it was concluded that the Appellant have wrongly availed the benefits of Notification No. 12/2003 ST .dated 20.06.2003. and thereby not paid /short paid Service tax of Rs. 4,73,444/-. Thus a Show Cause Notice was issued to the Appellant on 10.07.2009 which was adjudicated vide Order-In-Original dated 31.01.2011. The Adjudicating authority confirmed the demand of Service tax of Rs. 4,73,444/- under Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of the said goods and materials. 2. This notification shall come into force on the 1st day of July, 2003. [Notification No. 12/2003-S.T, dated 20-6-2003] In terms of the above Notification, the value of the goods and materials sold by the service provider to the recipient of the service is to be excluded for the purpose of calculating the Service Tax. However, the Notification is subject to the following condition :- There should be a documentary proof specifically indicating the value of the said goods and materials. 4.1 In the present matter Learned Commissioner (Appeals) by referring the invoice No RA 10 dated 10.03.2005 concluded that the nature of work indicated is not in the nature of sale of any material. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and we hereby set aside the impugned order of Learned Commissioner (Appeals) and remand the matter to the Original authority to reconsider the impugned matter afresh and pass order after permitting the appellant to lead documentary evidence to establish its claim with regard to the value of goods and materials supplied in execution of its contracts for construction services for availing of the benefit of Notification No. 12/2003-S.T., dated 20 June, 2003. 05. We, accordingly remand the matter back to the original authority who will pass afresh order after complying with the principles of natural justice. Appeal is disposed of by way of remand to the adjudicating authority. (Pronounced in the open court on 21.11.2022) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
