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TMI Blog2009 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... notes raised in the normal course of business by the appellants cannot be rejected as not representing true transactions - The authorities below have not found that the disputed amount represented taxable value – Demand set aside – Further, appellant is eligible for waiver of demand in view of amnesty scheme of 2004. - S/188 of 2006/MAS - 133 of 2009 - Dated:- 28-1-2009 - P. KARTHIKEYAN, TECHNICAL MEMBER R. Balagopal for the Appellant. V.V. Hariharan for the Respondent. ORDER 1. This is an appeal filed by M/s. SchuF Speciality Valve Pvt. Limited. The impugned order affirmed demand of service tax of Rs. 2,53,522 held to be due from the appellants under the category of 'Technical Inspection Certification Services' ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this amount under the head 'Business Auxiliary Service'. Their claim was substantiated with documents, namely, four credit notes raised on their clients M/s. Ammarun Foundries towards the commission. The Commissioner (Appeals) accepted their plea as regards the commission not being part of the taxable value exigible to service tax under 'Technical Inspection and Certification Service' in respect of two of the four credit notes. The Commissioner (Appeals) had rejected their plea relating to the other two credit notes (which account for service tax of Rs. 7,122) on the ground that there was discrepancy in the dates appearing on the credit notes and the corresponding dates figuring in the show-cause notice. As regards the penalties, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dries. These credit notes raised in the normal course of business by the appellants cannot be rejected as not representing true transactions. The Commissioner (Appeals) has rejected the credit notes relating to the disputed amounts received by the appellants for the reason that there is discrepancy between the dates appearing in the credit notes and the corresponding dates appearing in the show-cause notice. I find that the documents cannot be rejected and the claim of the appellants disallowed for this reason. The authorities below have not found that the disputed amount represented taxable value. In the circumstances the demand of service tax on this account is held to be unsustainable. As regards the penalties, the department offered amn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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