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2017 (11) TMI 398 - CESTAT NEW DELHIBenefit of N/N. 12/2003-S.T., dated 20-6-2003 - taxability of value of the goods and materials sold by the service provider to the recipient of service - Held that: - The appellant has pointed out that there has been study of the data based on which it was concluded that for their service contracts the percentage value of the goods and material is 50% - further, there has not been any substantial reasons and evidences to counter the contents of the documentary proof submitted in terms of the N/N. 12/2003-S.T. giving necessary abatement benefit to the appellant - appellant is entitled to the benefit of notification - appeal allowed - decided in favor of appellant.
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