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2016 (11) TMI 485 - AT - Service TaxApplicability of notification No. 12/03-ST dated 20.6.03 - exemption of the value of all taxable services as is equal to the value of goods and materials sold by the service provider to the recipient of service - Held that: - the appellants were issuing separate invoices to service recipient, one indicating the value of goods sold, on which VAT was paid by them and the other indicating the value of service. This fact was clearly mentioned in the work order issued by M/s. Delhi Jal Board and the said fact was also reflected in the appellants balance sheet. Revenue s contention that such bifurcation of 80% and 20% is artificial is not based upon any evidence produced before us. As already observed by Joint Secretary, the same is bland allegation and not referring to any documentary evidence. If Revenue has alleged that same is artificial bifurcation, it is for them to substantiate the allegation by producing the sufficient documentary evidence. As lower authorities have examined the facts, as also the work order and the fact of issuance of separate invoices along with the fact of payment of VAT on the goods sold, we find no justifiable reason to interfere in the impugned order of the authorities below. Accordingly, Revenue s appeal is rejected.
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