TMI Blog2014 (9) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994 but admittedly the assessing authority while passing impugned order has completely ignored aforesaid notification for the reasons best known to him though he must be well aware of the said notification issued by Central Government. - matter is remanded for fresh decision - Decided in favor of assessee. - Writ Tax No. 104 of 2014 - - - Dated:- 29-4-2014 - Sudhir Agarwal, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material. The Central Government had issued notification dated 20-6-2003 provided that value of goods and material sold by service provider to the recipient of service shall be exempted from Service Tax liable under Section 66 of the Finance Act, 1994 but admittedly the assessing authority while passing impugned order has completely ignored aforesaid notification for the reasons best known to him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. In my view the matter should be re-examined by respondent No. 2. 5. In the result, the writ petition is allowed. The impugned orders dated 6-11-2012 and 13-12-2013 are hereby quashed. The matter is remanded to respondent No. 2 to pass a fresh order in the light of notification dated 20-6-2003 as also the appellate order dated 12-12-2003 passed in F. No. 116/ST/APPL/ ALLD/2012, within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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