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2010 (5) TMI 515 - CESTAT, MUMBAIDemand - Evasion of tax - The appellant has failed to produce the document with regard to their claim of affecting sales which were included in their taxable turnover - The Trading, Profit and Loss Account reflects that income attributed to Job work is Rs. 24,43,997 and to Trading Sale is Rs. 13,96,768 - The important point to discuss at this juncture would be whether to include the value of Trading Sale in the taxable value for the purpose of computation of Service Tax or not - Notification No. 12/2003-ST, dated 20-6-2003 clearly stipulates that exemption shall be available to the value of goods and material sold subject to documentary evidence of such sale being available - On examination of those documents, it is found that all the invoices enclosed pertains to the trading/sale by the appellant to various customers which are not the invoices for the services rendered to their customer - Accordingly, the appeal is disposed of by way of remand
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