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2018 (7) TMI 1003 - AT - Service TaxReduction of cost of materiel from the value of services - Benefit of N/N. 12/2003 ST date 20.06.2003 - maintenance and repair service - It was alleged that benefit of Notification was subject to documentary proof indicating the value of said goods and material sold, which the appellant failed to provide - Rule 6 of CCR 2004 - Whether the respondents are required to indicate the cost of goods and material supplied in the course of rendering a service specifically in the invoices? Held that:- The N/N. 12/2003 ST dated 20.06.2003, inter alia, exempts so much of the value of all taxable services, as is equal to the value of the goods and materials sold by the service provider to the recipient of service; hence, the service tax is leviable thereon under Section 66 of the said Act, subject to the condition that there is documentary proof specifically indicating the value of the said goods and materials - The only requirement in terms of the Notification is to provide documentary evidence proof indicating the value of said goods and materials. There is no requirement to indicate value separately in each invoice, this Bench would not be in a position to decide on the issue of whether or not any documentary evidence is in existence to show the value of goods and articles supplied by the respondents in course of rendering service to their clients - It is a matter of fact and therefore, the case requires to go back to the original authority to verify the documentary evidence to be produced by respondents to arrive at the value of goods and articles used by them. Appeal allowed by way of remand.
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