2009 (3) TMI 195

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..... in several decisions has held that the value of the materials should not be included for demand of Service Tax. Moreover, the appellants had already paid the Service Tax on the remaining portions of the receipt. Hence, we order waiver of the balance amount demanded in the impugned order. - ST/689/2008 - 293/2009 - Dated:- 17-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member .....

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..... o Lakh Sixty Five Thousand Five Hundred and Eighty-Nine Only). The said sum has been appropriated in the impugned order. The issue involved is the question of demand of the value of the materials used in providing services from the total receipt. It was stated that this issue came up before the Bench on 12-3-2009 and stay has already been granted to him in ST/St/330/2008 in Appeal No. ST/511/2008 .....

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