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2018 (2) TMI 1616 - AT - Service TaxWorks contract - benefit of N/N. 1/2006-ST dt. 1.3.2006 - denial on the ground that the documents have not be produced - Held that: - The appellant have produced all the documents in respect of all the parties before Tribunal. A perusal of the said documents shows that many of these are inclusive of the material and therefore are in the nature of works contract in many of the invoices produced VAT has been paid. In these circumstances, the claim of the appellant that the value of the material is included in the contract prices is correct. The impugned order which essentially confirms on demand on the ground that appellants have not failed to produce the evidence, is set aside - matter remanded to the original authority for fresh adjudication - appeal allowed by way of remand.
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