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2011 (4) TMI 845 - AT - Service TaxWaiver of pre-deposit - exemption under notification 12/2003-ST - whether the value of materials supplied by service receiver can be brought within the meanings of "gross amount charged" or "consideration" used in section 67 of the Finance Act 1994 - Held that:- The type of contract undertaken by assessee would be covered under "Works Contract Service" from 01-06-2007 - In the notification it is specified that an assessee should indicate the value of materials sold in each invoice. All what is required is that they should have documentary proof specifically indicating the value of the said goods and materials sold. When the applicants are making a claim that they have paid VAT on more than 67% of the gross receipts received by them and they have documentary proof by way of VAT returns, this claim cannot be brushed aside - Hence, the Applicants have made out a strong prima facie case in their favor for complete waiver of the demands before admission of the Appeal.
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