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2017 (5) TMI 1460 - CESTAT NEW DELHIBenefit of N/N. 12/2003-ST dated 20.06.2003 - exemption from service tax on the value of materials supplied to the client during the course of service - Held that: - the invoices categorically indicate repair and service charges and supply of material charges separately. The VAT payable and service tax payable as per the applicable rates are shown separately. In view of these factual finding, the eligibility of the appellant for concession under N/N. 12/2003 cannot be denied - appeal allowed - decided in favor of appellant.
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