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2019 (5) TMI 974 - AT - Service TaxValuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum and “other income/ miscellaneous income” etc. in assessable value - benefit of N/N. 12/2003-ST - Whether the consideration received towards sale of goods and equipments under separate invoice on payment of VAT should form the part of taxable service under the category of Franchisee Services provided by the respondents? - HELD THAT:- From N/N. 12/2003-Service Tax, it is clear that the value of goods and materials sold by the service provider to the recipient of service, from the service tax leviable thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of value of the said good and materials. The exemption granted is unconditional and is not circumscribed by any conditions as sought to be argued by the revenue in their appeal. There is no requirement in the notification that the supply of the goods/ materials should be under a separate contract. Notification does not talk about dominant nature of contract for allowing the exemption under this notification. Commissioner has in his order analyzed the relevant agreements very lucidly along with the case laws on the subject and have concluded in favour of the assessee. Appeal dismissed - decided against Revenue.
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