2008 (8) TMI 136

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..... Hariharan, Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself can be disposed of finally at this stage in view of the case law cited on the substantive issue involved in the case. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. This appeal is against a deman .....

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..... ocumentary proof to be produced by the service provider to show that the value of the goods and materials used for rendering the service was indicated separately in the relevant invoices. The lower appellate authority did not find such proof and, on that basis, denied the assessee the benefit of the Notification. It is submitted by the learned consultant today that all the relevant invoices were p .....

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..... it should be held that the party did not satisfy the condition attached to the exemption Notification. As the lower appellate authority did not find the documents produced by the party 'to be sufficient for purposes of the Notification, we are constrained to remand the case to the original authority for fresh consideration of the documentary evidence and de novo adjudication on that basis. Accord .....

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