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2018 (7) TMI 864 - AT - Service TaxValuation - inclusion of supply of bought out goods - N/N. 12/2003- ST dated 20.06.2003 - Works Contract - The department is of the view that the appellant have artificially bifurcated the value of entire service into sale of goods and service which is not permissible, hence, the total value is gross value of provision of service. Held that:- In the facts of the present case, the Revenue has not made any effort to verify that despite making different invoices in respect of services and sale of the goods whether the value of service was suppressed and transferred to the transaction of sale of the goods. Without carrying out any such verification, the department straightaway demanded the service tax on all the bills through which the goods were shown to have sold to the service recipient by the appellant. It is also fact that the appellant have paid the VAT in respect of those invoices where the goods were shown to have sold. In this fact, if the value shown in the sale invoices is correct towards the sale of the goods, the same will not be chargeable to service tax in terms of N/N. 12/2003-ST dated 20.06.2003. The matter needs re-consideration - appeal allowed by way of remand.
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