2009 (6) TMI 37

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..... ted 20.06.03 - Sales tax returns produced before the Bench were not furnished by the appellants either before the Assistant Commissioner or the Commissioner (Appeals). We have perused the sales tax returns which would clearly show that service tax was being paid on the value of goods and materials by the appellants – Matter remanded to decide afresh. - ST/S/101/2009 in ST/170/2009 - 663 OF 2009 - .....

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..... vices. They were found to be engaged in providing service under the category of 'Completion and Finishing' services such as supplying and fixing of blinds, fixing of false ceiling and false flooring. The benefit of Notification No.15/04-ST dated 10.09.04 as amended by Notification No. 19/05-ST dated 07.06.05, claimed by the assessees has been denied on the ground that such benefit is not available .....

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..... sales tax returns produced before the Bench were not furnished by the appellants either before the Assistant Commissioner or the Commissioner (Appeals). We have perused the sales tax returns which would clearly show that service tax was being paid on the value of goods and materials by the appellants. The interests of justice therefore require that the case be decided afresh by the adjudicating a .....

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