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TMI Blog2016 (11) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... 20% is artificial is not based upon any evidence produced before us. As already observed by Joint Secretary, the same is bland allegation and not referring to any documentary evidence. If Revenue has alleged that same is artificial bifurcation, it is for them to substantiate the allegation by producing the sufficient documentary evidence. As lower authorities have examined the facts, as also the work order and the fact of issuance of separate invoices along with the fact of payment of VAT on the goods sold, we find no justifiable reason to interfere in the impugned order of the authorities below. Accordingly, Revenue s appeal is rejected. - Service Tax Appeal No. 653 of 2011 - Final Order No. 54773 /2016 - Dated:- 2-11-2016 - Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: 20.2 On careful scrutiny the facts of the case, I find that the contention in the show cause notice to be unfounded and misplaced. This is in view of the following reasons: i) The show cause notice has very blandly alleged that the break up of the alleged invoice amount into 80-20% for goods and service respectively has been done artificially by the party. The notice does not indicate any reason as to why the said break up is incorrect. In other words, no documentary evidence has been presented in the show cause notice which might have come out as a result of investigations that could indicate that this break up of 80-20% is incorrect and that some other break up is the correct break up, if at all. ii) In fact the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he invoice indicated that VAT at 12% is payable on the 80% component, while service tax @ 12.4% is payable on 20% component. Thus, I find that the invoice on which the value of materials and services have been summed up as 80% and 20% respectively shall be the documentary proof as indicated in terms of the Notification No. 12/2003. I repeat no evidence has been presented by the SCN to suggest anything to the contrary. iv) I also find that the said party has entered into contracts with government agencies such as Delhi Jal Board, PWD and CPWD. The said invoices have been issued to the Government Agencies. If the value of material was any different from that indicated in the said invoices, one would have expected the said Government Agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board and the said fact was also reflected in the appellants balance sheet. Revenue s contention that such bifurcation of 80% and 20% is artificial is not based upon any evidence produced before us. As already observed by Joint Secretary, the same is bland allegation and not referring to any documentary evidence. If Revenue has alleged that same is artificial bifurcation, it is for them to substantiate the allegation by producing the sufficient documentary evidence. As lower authorities have examined the facts, as also the work order and the fact of issuance of separate invoices along with the fact of payment of VAT on the goods sold, we find no justifiable reason to interfere in the impugned order of the authorities below. Accordingly, Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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