Service contract exemption under Notification No. 12/2017 remitted for fresh consideration after incomplete document disclosure.

The assessment order was set aside and the matter remitted for fresh consideration because the documents produced, including work orders, municipal communications and certificates, prima facie supported the claim that the activities were pure service contracts eligible for exemption under Notification No. 12/2017. The court noted that the exemption claim had to be proved by placing all relevant documents on record, and since the disputed demand on that issue formed a substantial part of the overall demand, the petitioner was to be given a further opportunity to file additional documents and be heard personally before reconsideration. Compliance with the condition imposed by the court was required.

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Issues: Whether the assessment order confirming the disputed tax demand required interference and reconsideration in view of the documents produced to claim exemption for the services rendered under Notification No. 12/2017.

Analysis: The petitioner produced work orders, communications of the municipal corporation awarding the contracts, and certificates relating to specific items of work and payments, which prima facie indicated that the activities were pure service contracts. At the same time, the petitioner was required to establish the exemption claim by placing all relevant documents on record. Since the demand relating to the exemption claim constituted a substantial part of the overall demand, the matter warranted reconsideration after giving the petitioner a further opportunity to file additional documents and after a personal hearing.

Conclusion: The assessment order was set aside and the matter was remitted for fresh consideration, subject to compliance with the condition imposed by the Court.

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