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2017 (11) TMI 1182 - AT - Service TaxService of repairing of footwear - sale or service? - appellant claim is that they were paying VAT on the full amount of income so generated and that they have supplied the material wherever necessary to complete the repairing service - Department, however, took the view that the activity undertaken by the appellant was in the nature of service covered under the heading 'management, maintenance or repair service' - Held that: - such activity cannot be considered purely as sale of repair materials but is an activity covered under sec 65 (105) (zzzg) under the heading ‘management, maintenance of repair service’ - demand upheld. Benefit of N/N. 12/2003–ST dated 1/3/2006 - the benefit is available only subject to satisfaction of conditions specified therein. One of the conditions is that the assessee should be in possession of documentary evidence indicating of value of goods/materials sold along with the provision of service. Further, no Cenvat Credit of duty in respect of such goods and materials should have been availed - Held that: - the appellant has failed to substantiate that they have fulfilled these conditions. They have also not placed any evidence to justify the benefit of notification - benefit rightly denied. Appeal dismissed - decided against appellant.
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