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2015 (9) TMI 112 - AT - Service TaxDenial of benefit of exemption under Notification No.12/2003-ST dated 20.6.2003 - Classification of service - supply, erection, commissioning and installation service or works contract service - Appellants have not discharged VAT liability on actual value of the goods and also discharged service tax liability on notional value of 20% - Held that:- The order for classifying the activity under works contract and then imposing composition scheme is not justifiable. Service tax cannot be demanded on the portion of value which is the value of goods involved in the execution of the contract. Evidence has been presented by the appellants evidencing that VAT has been paid on the material component. Certified documents show that the material component has suffered VAT. In view of this, the matter needs re-verification by the adjudicating authority. Accordingly, the matter is remanded to the Commissioner to decide the case afresh considering the evidence presented by the appellants. The Commissioner may decide the case within three months of the receipt of this order. - Matter remanded back - Decided in favour fo assessee.
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