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2018 (10) TMI 1325 - AT - Service TaxPenalty - Valuation of Works Contract - erection, installation and commissioning service - repair and maintenance service - service tax on value of service portion and material cost consumed in providing the aforesaid service - N/N. 12/03-ST - Held that:- The Notification 12/03-ST is a conditional one. The appellant is required to establish that the material consumed in providing the output service has been sold to the service recipient, only in such condition the Notification 12/03-ST can be extended. Since, there are no documents produced by the appellant, we are of the view that the matter should be reconsidered only on the limited issue of availability of the exemption N/N. 12/03-ST - appeal allowed by way of remand.
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