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TMI Blog2010 (5) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... and material sold subject to documentary evidence of such sale being available - On examination of those documents, it is found that all the invoices enclosed pertains to the trading/sale by the appellant to various customers which are not the invoices for the services rendered to their customer - Accordingly, the appeal is disposed of by way of remand - ST/131/2009 - A/306/2010/SMB/IV - Dated:- 25-5-2010 - ASHOK JINDAL, JJ. ORDER 1. This appeal is filed by the appellant against the order of confirmation of demand of Service Tax along with interest and penalties under sections 76, 77 and 78 of the Finance Act. 2. The facts of the case are that during April 2002 to March 2003 it was noticed from the Income-tax Return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt submitted by the Noticee that the total income of Rs. 38,40,765 shown by them in their return filed with the Department of Income-tax essentially has two components viz., job work and Trading Sale. The Trading, Profit and Loss Account reflects that income attributed to Job work is Rs. 24,43,997 and to Trading Sale is Rs. 13,96,768. The important point to discuss at this juncture would be whether to include the value of Trading Sale in the taxable value for the purpose of computation of Service Tax or not. In the present instance, Notification No. 12/2003-ST, dated 20-6-2003 clearly stipulates that exemption shall be available to the value of goods and material sold subject to documentary evidence of such sale being available. I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal paper book. On examination of those documents, it is found that all the invoices enclosed pertains to the trading/sale by the appellant to various customers which are not the invoices for the services rendered to their customer. Either these documents are not examined by the Commissioner or not produced before the Commissioner by the appellant. In those circumstances, it is necessary to remand back matter to the Commissioner to examine the copy of invoices along with ledger accounts/books of account of the appellant and to arrive at the actual amount of taxable services. Accordingly, the appeal is allowed by way of remand to the Commissioner to pass the necessary orders after examining the documents produced by the appellant and appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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