TMI Blog2015 (8) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants have also furnished a copy of the VAT Returns filed by them before the jurisdictional VAT authorities, wherein they have claimed exemption from tax in respect of the materials supplied. They have also produced a Chartered Accountant’s certificate certifying that the appellants have sold the materials and the figures given in the VAT Returns are correct. The sub-contractors have also confirmed the value of the materials supplied on which Service Tax has been demanded by the adjudicating authority. Since the issue relates to verification of factual details, we are of the considered view that the matter has to go back before the adjudicating authority for consideration afresh of all the documentary evidences - Matter remanded back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants are not eligible for excluding the value of the materials supplied in the absence of documentary evidence. Accordingly, he confirmed the Service Tax demand along with interest thereon and by imposing penalties. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant makes the following submissions: - (i) During the course of rendering of the services, i.e., repair of the containers, they supplied materials like steel bars, steel sheets, parts of the container and so on, which are sold to the service recipient. Before carrying out repairs and maintenance of containers, an estimate is prepared, which indicates the labour charges and also the approx. value of the materials required for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter back to the adjudicating authority. 4. The learned Commissioner (AR) appearing for the Revenue, on the other hand, contends that the appellant did not produce any documentary evidence, before the adjudicating authority or the investigating authority, showing the value of the materials supplied. It is on account of non-production of documentary evidence, the adjudicating authority was forced to confirm the impugned demands. Since there has been failure on part of the appellants, they should be put to terms. 5. We have carefully considering the submissions made by both the sides. Since the issue lies in narrow compass, after dispensing with the requirement of pre-deposit, we take up the appeal itself for consideration and disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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