TMI Blog2017 (1) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments submitted by the appellant and categorically recorded that the material cost shown in the invoice as verified by him is to be excluded from the taxable value in terms of the N/N.12/03-ST. The first Appellate Authority reversed to the decision (of original authority who has allowed the exemption) in his ex parte proceedings - the Original Authority has correctly arrived at the assessee' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand service tax on the gross amount including the value of the tread. The Original Authority, on completion of the adjudication, confirmed service tax liability after extending the benefit of the notification no.12/03-ST. The Revenue filed appeal and the Commissioner (Appeals) disallowed the benefit of the said notification on the ground that the sale is not evidenced as per the documents peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their entitlement for notification no.12/03-ST. 4. Ld. AR submitted that the goods consumed in rendering the service become part and parcel of all the services rendered and there is no sale of such goods to claim the benefit under notification no.12/03-ST. Reliance was placed on the decision of the Tribunal in the case of Aggarwal Colour Advance Photo System Vs. CCE, Bhopal - 2011 (23) ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the appellant and categorically recorded that the material cost shown in the invoice as verified by him is to be excluded from the taxable value in terms of the Notification No.12/03-ST. He also relied upon the decision of the Tribunal in the case of PLA Tyre Works Vs. CCE (Service Tax), Trichy - 2009-TIOL-304-CESTAT-MAD and accepted other decision of the Commissioner (Appeals) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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