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2018 (6) TMI 712 - AT - Service TaxManagement, Maintenance and Repair Service - benefit of N/N. 12/2003 ST dt.20.6.2003 denied - denial on the ground that the assessee has not produced any documentary proof indicating the value of the materials - Held that:- The notification provides that the service provider has to produce documentary proof indicating the value of goods and materials sold. In the contract, the rate has been fixed including the cost of materials/labour charges and service charges. On such score, the appellant is definitely eligible for exemption of the value of the materials sold to the service recipient/client while undertaking the maintenance or repair service - the matter requires to be remanded for verification and extending the benefit of N/N. 12/2003. Benefit of cum tax - Held that:- Even in the SCN, it is stated that the appellant has not collected service tax. Therefore it is clear that the assessee has been raising invoices without charging service tax - the Commissioner (Appeals) has rightly allowed the benefit of cum-tax to the assessee. Time Limitation - Held that:- The assessee was not aware of the liability to pay service tax and that there was no intention to evade payment of tax, as the entire demand was made from the figures/documents produced by the assessee - extended period not invocable. Appeal allowed in part and part matter on remand.
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