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S.L.PEERAN, T.K.JAYARAMAN
Kunnel Engineers & Contractors (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise & Customs, Cochin – Respondent
Dr. S.L. Peeran, Judicial Member. - The appellant is required to pre-deposit total service tax amount of Rs. 70,32,227 out of which he has already deposited Rs. 38,58,370 leaving a balance of Rs. 31,73,857. The appellant is carrying on construction activity and they were covered under the Finance Act under the heading of "Commercial or Industrial Construction Services". They had received from their clients cement and steel of which value they have not added. According to the department in terms of the definition in the Notification No. 15/2004, dated 10-9-2004 they are required to add the value of the materials received by them.
2. The learned Chartered Accountant relies on the interim stay order granted by the Madras High Court in the case of Larsen & Toubro Ltd. v. Union of India [2007]
3. The learned JCDR submits that plain reading of the Notification and explanation pertaining to erection, installation, it is very clear that the gross amount charged includes the value of materials received by the
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