2009 (8) TMI 373

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..... llation services. It excluded parts and materials from the value of taxable service, claiming exemption under notification No. 12/2003,dated 20.06.2003.The commissioner, merely going by figure in the balance sheet, quantified the demand of service tax against the assessee. Held that- impugned order was to be set aside and remand back the matter for fresh decision. - 570 OF 2008 - 942 OF .....

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..... d be in a position to furnish all the invoices where the cost of such material has been shown separately. He further states that the claim of the appellants for exemption under Notification No. 12/2003, dated 20-6-2003 has been denied by the adjudicating Commissioner merely looking at two or three samples instead of examining all the invoices. He further states that part of the demand is time-barr .....

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..... the appellants have not furnished the full details regarding the value received by them towards the services rendered by them and service tax has been paid by them only for a portion of the value without disclosing to the department the bifurcation of the value of services and the material cost. He has no objection to the case being remanded for fresh adjudication. 4. After hearing both sides an .....

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