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2019 (2) TMI 440 - CESTAT MUMBAIValuation - repair and maintenance service of computers - inclusion of value of material (spare parts) used in provision of service in the assessable value - benefit of N/N. 12/2003-ST dated 20.6.2003 - Held that:- The learned Commissioner even though held that in principle the appellants are eligible to the benefit of Notification, but rejected the same observing that they could not adduce evidence in this regard. Now, the appellant claims that they are in possession of necessary bills and invoices to establish that spare parts were sold to the customers and suffered VAT/ Sales Tax. In the interest of justice, therefore, the matter is remanded to the adjudicating authority so as to provide an opportunity to the appellant to adduce evidence in this regard - appeal allowed by way of remand.
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