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2017 (3) TMI 176 - AT - Service TaxValuation of taxable services - deduction of cost of material as 80% based on contract - Denial of exemption - Notification 12/2003-ST dated 20.06.2003 - The only ground on which the present appeal is preferred by Revenue is that sufficient documentary evidences were not produced in support of the claim of exemption under notification 12/2003-ST, by the Respondent - Held that: - Tribunal in Gogia Brothers 2017 (1) TMI 163-CESTAT New Delhi and Raj Engineering 2016-TIOL-3359-CESTAT-DeI., where the Tribunal allowed the said exemption on almost similar set of facts - Appeal dismissed.
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