2008 (8) TMI 230

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..... tion No. 15/2004-S.T., the value of materials supplied by the clients should also be taken into account while calculating the gross receipts - prima facie, the appellants have a strong case in view of the various decisions quoted by them – stay granted - ST/170/2008 - 894/2008 - Dated:- 27-8-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) S/Shri K.S. Ravi Shankar N. .....

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..... he service provider should also be taken into account while calculating the gross receipts. 2. The learned Counsel vehemently argued that such an approach of adding the value of materials supplied by the client is totally contrary to the judicial decisions. He pointed out to the Hon'ble Madras High Court's order in the case of L T Ltd. v. UOI - 2007 (7) S.T.R. 123 (Mad.) wherein a simila .....

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..... already registered under the Kerala Sales Tax and they are paying Sales Tax under works contract. In terms of the decision in the case of UOI v. Bharat Sanchar Nigam Limited - 2006 (2) S.T.R. 161 (S.C.) when the assessee pays Sales Tax on the same value, then Service Tax cannot be levied. 3. The learned JCDR stuck to the contention of the revenue. She said that so long as the materials are .....

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