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2017 (1) TMI 1028 - AT - Service TaxExemption under N/N. 12/03-ST dated 20.01.2003 - the appellant is engaged in retreading the tyres. For this, tread rubber, red cement and other chemicals are used - denial on the ground that the sale is not evidenced as per the documents perused - Held that: - the Original Authority had examined the documents submitted by the appellant and categorically recorded that the material cost shown in the invoice as verified by him is to be excluded from the taxable value in terms of the N/N.12/03-ST. The first Appellate Authority reversed to the decision (of original authority who has allowed the exemption) in his ex parte proceedings - the Original Authority has correctly arrived at the assessee's liability and the present impugned order is not sustainable - appeal allowed - decided in favor of appellant.
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