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2017 (1) TMI 1284 - AT - Service TaxWorks Contract - abatement under N/N. 12/2003 dt. 20.6.2003 - value of the goods used in the maintenance contract taxable or not? - Held that: - When the appellant submitted respective documents in support of its claim as per page 100 of the appeal folder in Appeal S/179/2006, it cannot be said that appellant has not provided any evidence to support its claim - abatement allowed - appeal allowed. If the details of goods used in contract are provided by appellant, that deserves examination to ascertain whether the contract involved supply of spare parts/components for the purpose of maintenance. Both sides shall co-operate with the adjudicating authority and work out the value thereof. Once the authority is satisfied that there was use of spare parts/components and value thereof is ascertainable, such value shall not be liable to service tax - appeal remanded to the Adjudicating Authority to examine and determine the value of material used in the contract and grant exemption thereof from taxation.
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