2008 (3) TMI 73

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..... 17-3-2008 - CORAM : Mr. S.N. Jha, President and Mr. M. Veeraiyan, Member (Technical) Per : Mr. M. Veeraiyan : This is an appeal filed by the Department against the order dated 27.9.2007 passed by the Commissioner (Appeals) by which the Commissioner (Appeals) has held that the respondent was eligible for the benefit of Notification No. 12/2003-ST dated 20.6.2003 and remanded the matter to .....

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..... e service provider to the recipient of service, from the service tax a leviable thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials". The notification has not specified any particular document for the purpose of extending the benefit of the notification. Under these circumstances, the ord .....

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