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2015 (7) TMI 673 - AT - Service TaxBenefit of Notification No. 12/2003-S.T., dated 20-6-2003 - Valuation - Exemption for the goods which are sold during the course of providing service - Held that:- scrutiny of the sales invoices for the period 2006-07 revealed that appellants had recovered cost of certain materials used during the course of provision of service. If this is not sale of goods, we do not understand what exactly is. If the cost of material is shown separately in the invoice and the amount is worked out on that basis, appellant’s claim for benefit of Notification in our opinion is already proved. The learned counsel also submitted that the claim is only in respect of what is known as photo prints. Appellants are engaged in providing service of sale of space for advertisement and after the advertisement is published, they submit a copy of the relevant materials and the advertisement copy and they also buy the magazines and provide it to the customers at actual cost. This is not actually a service but it is actually recovery of cost of materials from the customers. In our opinion, the documents produced by the appellant is sufficient to find out their eligibility. Since the entire issue is based on a few invoices and that the amount involved is only ₹ 51,000 - Decided in favour of assessee.
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