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2016 (11) TMI 485 - CESTAT NEW DELHI

2016 (11) TMI 485 - CESTAT NEW DELHI - TMI - Applicability of notification No. 12/03-ST dated 20.6.03 - exemption of the value of all taxable services as is equal to the value of goods and materials sold by the service provider to the recipient of service - Held that: - the appellants were issuing separate invoices to service recipient, one indicating the value of goods sold, on which VAT was paid by them and the other indicating the value of service. This fact was clearly mentioned in the work .....

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. As lower authorities have examined the facts, as also the work order and the fact of issuance of separate invoices along with the fact of payment of VAT on the goods sold, we find no justifiable reason to interfere in the impugned order of the authorities below. Accordingly, Revenue s appeal is rejected. - Service Tax Appeal No. 653 of 2011 - Final Order No. 54773 /2016 - Dated:- 2-11-2016 - Hon'ble Ms. Archana Wadhwa, Member (Judicial) And Hon'ble Mr. V Padmanabhan, Member (Technical) .....

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present appeal relates to applicability of notification No. 12/03-ST dated 20.6.03 which exempts the value of all taxable services as is equal to the value of goods and materials sold by the service provider to the recipient of service, subject to the condition that there is a documentary proof specifying indicating the value of goods and material. The respondent have given a break up of the total consideration received by them from M/s. Delhi Jal Board showing the value of goods as 80% and val .....

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ed and misplaced. This is in view of the following reasons: i) The show cause notice has very blandly alleged that the break up of the alleged invoice amount into 80-20% for goods and service respectively has been done artificially by the party. The notice does not indicate any reason as to why the said break up is incorrect. In other words, no documentary evidence has been presented in the show cause notice which might have come out as a result of investigations that could indicate that this br .....

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hi Jal Board or PWD, or CPWD. iii) On scrutiny of Notification No. 12/2003 ibid, I find that the notification simply says that the abatement equivalent to value of goods and materials soled by the provider to the recipient of service shall be available subject to the condition that there is a documentary proof specifically indicating value of the said goods and materials. Obviously, the documentary proof implies that the basis should be a reasonable basis which could indicate the value of the ma .....

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c five thousand and two hundred) has also been indicated in the said invoice. Hereinafter, the party has in the invoice indicated that VAT at 12% is payable on the 80% component, while service tax @ 12.4% is payable on 20% component. Thus, I find that the invoice on which the value of materials and services have been summed up as 80% and 20% respectively shall be the documentary proof as indicated in terms of the Notification No. 12/2003. I repeat no evidence has been presented by the SCN to sug .....

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d invoices and therefore there is no reason as to why the value of material as indicated in the invoices should not be taken as what has been indicated. v) On the contrary, I find in additional submissions that the party has clearly indicated that the scrutiny of balance sheet and profit and loss statement reveals that the material invoiced in the contract is always more than 80% . The working of the said ratio in respect of financial year 2006-2007 and 2007-2008, has been reproduced in said sub .....

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