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2013 (11) TMI 641 - CESTAT CHENNAIBenefit of exemption under notification No.12/03-ST - Evidence needed to prove value of goods - Held that:- Notification No.12/03-ST provides to exclude the value of cost of materials sold by the service provider to the service recipient of service. During the course of hearing, ld. advocate placed a letter to show that they have placed the balance sheet and other documents before the audit officers to establish the value of the goods. At any event, it appears that said documents were not placed before adjudicating authority. Hence applicant failed to make out prima facie case for waiver of predeposit of entire amount of tax, interest and penalty - stay granted partly.
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