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2016 (1) TMI 769 - KARNATAKA HIGH COURT

2016 (1) TMI 769 - KARNATAKA HIGH COURT - TMI - Valuation - exclusion of cost of goods used for providing taxable services - where the goods were neither sold nor reflected in invoice, nor VAT is paid/discharged on it - Scope of Notification No.12/2003-ST dated 20.06.2003 - Held that:- Having regard to the facts and circumstances of the case, following the Judgment of this court in Adlabsí case [2010 (3) TMI 1087 - KARNATAKA HIGH COURT] and for the reasons stated therein, the instant appeal is d .....

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/2014 on the file of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bengaluru and to uphold the Order passed in Appeal No.351/2012 dated 27.12.2012, raising the following substantial questions of law. i) Under the given circumstances, whether assessee can claim benefit of Notification No.12/2003-ST dated 20.06.2003 when goods [films, chemicals etc.] are neither sold nor reflected in invoice, nor VAT is paid/discharged on it and whether such contract shall not be tre .....

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