Exclusion of materials from repair service value requires documentary verification; remand ordered for fresh consideration under Notification No. 12/03-ST.

Materials supplied during repair services may be excluded from taxable value where invoices show a separate value and supporting evidence, such as VAT returns, a Chartered Accountant's certificate and sub-contractor confirmations, indicates that the materials were sold. Because the documentary evidence had not been examined by the adjudicating authority and the dispute depended on factual verification, the claim under Notification No. 12/03-ST required fresh consideration. The matter was therefore remanded for adjudication on the basis of the additional evidence.

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Issues: Whether the appellant was entitled to exclusion of the value of materials supplied during repair services and, if so, whether the matter required remand for verification of the documentary evidence.

Analysis: The invoices placed before the Tribunal indicated separate value for materials supplied during the rendering of repair services, and the appellant also produced VAT returns and a Chartered Accountant's certificate supporting the claim that such materials had been sold. The sub-contractors likewise confirmed the value of materials supplied. As the dispute turned on verification of factual details and the documentary evidence had not been examined by the adjudicating authority, a fresh consideration was required.

Conclusion: The appellant was entitled to have the claim under Notification No. 12/03-ST examined on the basis of the additional evidence, and the matter was remanded to the adjudicating authority for fresh adjudication.

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