https://www.taxtmi.com/caselaws?id=77304 Pre-deposit of disputed service tax was waived pending appeal where the assessee claimed exemption under Notification No. 12/2003 by showing that the works contract receipts included identifiable goods and materials supported by documentary evidence. The Tribunal noted that service tax applies only to the service element and not to the sale of goods, and that the notification requires specific documentary proof of the goods and materials. As the adjudicating authority had not properly examined the accounts and material placed on record and had denied the benefit mechanically, the assessee was held to have a prima facie case for interim protection, and waiver of pre-deposit was granted. en-us Fri, 17 Jul 2009 00:00:00 +0530 Mon, 06 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77304 Pre-deposit of disputed service tax was waived pending appeal where the assessee claimed exemption under Notification No. 12/2003 by showing that the works contract receipts included identifiable goods and materials supported by documentary evidence. The Tribunal noted that service tax applies only to the service element and not to the sale of goods, and that the notification requires specific documentary proof of the goods and materials. As the adjudicating authority had not properly examined the accounts and material placed on record and had denied the benefit mechanically, the assessee was held to have a prima facie case for interim protection, and waiver of pre-deposit was granted. Case-Laws Service Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77304