Exemption for goods sold with documentary proof - consumed-only materials not excluded from taxable service value under notification. Notification No. 12/2003-S.T. exempts the value of goods and materials sold by the service provider to the recipient during provision of service only where documentary evidence of such sale exists; goods consumed in providing the service and not available for sale are not entitled to that exemption and must be included in the taxable value of the service.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for goods sold with documentary proof - consumed-only materials not excluded from taxable service value under notification.
Notification No. 12/2003-S.T. exempts the value of goods and materials sold by the service provider to the recipient during provision of service only where documentary evidence of such sale exists; goods consumed in providing the service and not available for sale are not entitled to that exemption and must be included in the taxable value of the service.
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