TMI Blog2018 (7) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... such verification, the department straightaway demanded the service tax on all the bills through which the goods were shown to have sold to the service recipient by the appellant. It is also fact that the appellant have paid the VAT in respect of those invoices where the goods were shown to have sold. In this fact, if the value shown in the sale invoices is correct towards the sale of the goods, the same will not be chargeable to service tax in terms of N/N. 12/2003-ST dated 20.06.2003. The matter needs re-consideration - appeal allowed by way of remand. - Appeal No. ST/10989/2013-DB - ORDER No. A/11413 / 2018 - Dated:- 12-7-2018 - Mr. Ramesh Nair, Hon'ble Member (Judicial) And Mr. Raju, Hon ble Member (Technical) For the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them and the goods which was bought out and sold to the service recipient. On such invoices, the proper VAT was charged therefore there is no doubt that other than the service, remaining amount is in respect of goods sold. The appellant as per Notification No. 12/2003- ST dated 20.06.2003 are entitled for exemption in respect of sale value of the goods sold to the service recipient, therefore, even if the value of entire contract is clubbed, the bills raised for sale of goods shall not be chargeable for service tax as per the said notification. As regards the demand relates to M/s Suzlon, he submits that the transaction is exclusively of sale of the bought out goods on which the VAT was charged and paid to the VAT department. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax on all the bills through which the goods were shown to have sold to the service recipient by the appellant. It is also fact that the appellant have paid the VAT in respect of those invoices where the goods were shown to have sold. In this fact, if the value shown in the sale invoices is correct towards the sale of the goods, the same will not be chargeable to service tax in terms of Notification No. 12/2003-ST dated 20.06.2003. The Adjudicating Authority has not verified the fact that the bifurcation of the value between the service and the supply of goods is correct or other wise. Therefore, the matter needs re-consideration. We therefore set-aside the impugned order and remand the matter to the Adjudicating Authority for p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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