TaxTMI 
TaxTMI 
Please provide me a copy of Circular MF(DR) F No 233/2/2003-CX dated 03/03/2006
Circular MF(DR)F No 233/2/2003-CX
29 Aug 2006 
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Exclusion of sold goods from service tax valuation requires documentary proof; consumed materials are not excludable.
The Notification exempts from service tax valuation the value of goods and materials sold by a service provider during provision of a taxable service when supported by documentary evidence; goods consumed in the course of providing the service and not available for sale are not eligible for exclusion, and this clarification supersedes earlier contrary advice. (AI Summary)
The Notification exempts from service tax valuation the value of goods and materials sold by a service provider during provision of a taxable service when supported by documentary evidence; goods consumed in the course of providing the service and not available for sale are not eligible for exclusion, and this clarification supersedes earlier contrary advice. (AI Summary)