9911796707
TMI Blog2022 (11) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... t has issued bill No. 10 dated 10.03.2005 to M/s GEN TEK Technology Pvt. Ltd. for Rs. 1,93,83,131/- and paid Service tax of Rs. 1,78,958/- on labour charges of Rs. 17,54,488/- only and not on the gross value. On being pointed out, Appellant had stated that the government has issued Notification No. 12/2003 dated 20.06.2003 by giving general exemption for all taxable services from levy of Service tax of the value of goods and material sold by the service provider. As they have shown the value of material sold separately in the invoice, service tax is liable to be paid only on labour charges. Whereas, the Notification No. 15/2004-ST dated 10.09.2004 provides exemption to the taxable service provided by a Commercial concern to any person, in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring on behalf of revenue supported the findings in the impugned order. 04. We have considered the submission made by the learned AR and also of the appellant made in the appeal memo and perused the records. The following Notification 12/2003-S.T., dated 20-6-2003 is very relevant for the present appeals and hence, the same is reproduced below : Valuation (Service Tax) - Goods and materials sold by service provider to recipient of service - Value thereof, exempted In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value of all the taxable services, as is equal to the value o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cked up the part of the invoice. As per the appellant, the said invoice also revealed the cost of material and cost of labour separately. 4.2 We are of the considered view that the condition in the Notification is only production of documentary proof indicating the value of the goods and materials supplied. This does not in any manner mean that the goods have to necessarily be supplied under invoices. Therefore, evidence was produced before the authority and the sufficiency of it has to be examined. If the appellant is able to show from the documents i.e. contract read with other documents including its R.A. Bills (Running Account Bills) ,books of accounts and returns filed with the Sales Tax Authorities, the value of goods sold and suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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