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2018 (9) TMI 389 - AT - Service TaxValuation - Exclusion of value of material - value of goods/ material sold while providing the said taxable services has not been shown separately on the invoices. - Benefit of N/N. 12/2003-ST - Management, Maintenance or Repair Service Held that:- The respondents substantially comply with requirements of the N/N. 12/2003-ST and benefit of the said Notification cannot be denied while computing the value for payment of Service Tax on the taxable services provided by them. Though Commissioner (Appeal) has in his order observed that “value of materials deemed to be sold during the execution of the contract can be calculated to be 67% of the gross value on which VAT has been paid”. The correctness of same needs to be verified from the documents and actual value of material sold during the provisioning of such services needs to be worked and demand of service tax worked out accordingly - thus, it is apparent that demand of Service Tax payable needs to be worked out and the payments already made against the provisions of these services be adjusted the against the demand so worked out. If any amount remains unpaid after such adjustment the same needs to be recovered from the respondents. Appeal dismissed - decided against Revenue.
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