2022 (11) TMI 1007 - AT - Service Tax
Non/short payment of service tax - Commercial or Industrial Construction Service - benefits of Notification No. 12/2003 –ST .dated 20.06.2003 - HELD THAT:- The condition in the Notification is only production of documentary proof indicating the value of the goods and materials supplied. This does not in any manner mean that the goods have to necessarily be supplied under invoices. Therefore, evidence was produced before the authority and the sufficiency of it has to be examined. If the appellant is able to show from the documents i.e. contract read with other documents including its R.A. Bills (Running Account Bills) ,books of accounts and returns filed with the Sales Tax Authorities, the value of goods sold and supplied to the satisfaction of the authorities, it would be compliance with the condition provided in Notification No. 12/2003-S.T., dated 20 June, 2003.
Matter remanded to the Original authority to reconsider the impugned matter afresh and pass order after permitting the appellant to lead documentary evidence to establish its claim with regard to the value of goods and materials supplied in execution of its contracts for construction services for availing of the benefit of Notification No. 12/2003-S.T., dated 20 June, 2003.
Appeal allowed by way of remand.