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2013 (4) TMI 527 - AT - Service TaxValuation - exclusion of cost of goods – Board’s circular dated 20.06.2003 – Notification No. 12/2003-ST - question in this appeal is whether the entire value of the services provided by the appellant herein (including the value of course material supplied) is to be included in the gross value of the service provided by the appellant and also whether the Government has exempted the whole of the value of goods and material sold, from the gross value of taxable service, vide the Notification issued under Section 93(1). - Held that: - The exemption notification is clear and admits of no restrictive clauses. Consequently, the assessee is entitled to relief. - Decided in favor of assessee.
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