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2016 (8) TMI 186 - CESTAT CHENNAI

2016 (8) TMI 186 - CESTAT CHENNAI - TMI - Valuation - claim of deduction / abatement of goods involved in catering - Notification No.12/2003-Service Tax, dated 20.06.2003 - Held that:- Even today when the matter is heard by Tribunal, nothing came out from the appellant to demonstrate what was the value of the goods used in the catering contract for sale since the copies of the details annexed at page nos. 73 to 79 of the paper book does not reveal any such thing. The bill issued to M/s. Corborun .....

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6-2016 - Shri D.N. Panda, Judicial Member and Shri B. Ravichandran, Technical Member For the Appellant Ms. Minchu Mariam Punoose, Adv. For the Respondent Shri K.P. Muralidharan, JC (AR) ORDER In this appeal, appellant s prayer is that it being a caterer, it is entitled to get the abatement of the goods involved in the catering as per Notification No.12/2003-Service Tax, dated 20.06.2003. To claim such abatement, learned counsel says that copy of the sales tax return filed with appropriate author .....

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ting the reason in the order. Learned appellate authority also in para 8 of his order analysed the requirement of law as to adducing of documentary evidence of the value of the subject goods sold. That was failed to be substantiated by the appellant. Therefore, he denied the benefit under that notification. 5. Even today when the matter is heard by Tribunal, nothing came out from the appellant to demonstrate what was the value of the goods used in the catering contract for sale since the copies .....

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