SAYAJI HOTEL LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE Appellant filing appeal against the following consequences arising out of order of adjudication passed on 8 -1 -2010, relating to the period 1 -4 -2008 to 31 -3 -2009 has also moved stay application praying for stay of realization of the demand during pendency of the appeal:

(2.) 1 Notification No. 12/2003 -S.T., dated 20 -6 -2003 was issued to immune goods and materials sold by the service provider while providing service from levy of Service tax. For this, service provider is required to maintain record and adduce documentary proof specifically indicating the value of the materials sold. According to the department such notification is applicable to cases where the sale of goods is evident and the sale value was quantified and shown separately in invoice. From 10 -9 -2004 -S.T., dated 20 -6 -2003 was amended to provide that this notification shall apply when no such credit of duty paid on such goods and materials sold, has been taken under the provisions of the CENVAT Credit Rules, 2004, or where such credit has been taken by the service provider on such goods and materials, such service provider has paid the amount equal to such credit availed before the sale of such goods and materials. It was therefore necessary that the service provider, in order to avail the benefit of this Notification, was to indicate the value of goods and materials sold as a part of the service distinctly and separately in the invoices as well as in the bills raised on the recipients.

(3.) 1 Moving the stay application, learned Counsel Sri Narasimhan along with Sri Ravi Raghavan appearing on behalf of the Appellant reiterating the contentions made before the learned adjudicating authority as well as grounds of appeal, challenged the order of adjudication on the following ground: