https://www.taxtmi.com/caselaws?id=128557 The judgment ruled in favor of the appellants, emphasizing the importance of assessing the evidence regarding the value of goods and materials used in providing taxable services. The lower authorities were directed to consider the benefit of Notification No. 12/2003-S.T. dated 20-6-2003 in determining the taxable value. The appellants were required to pre-deposit Rs. 20,000 under Section 35F of the Central Excise Act, with the possibility of a waiver upon compliance. This decision provided temporary relief to the appellants pending the final resolution of the appeal. en-us Fri, 31 Oct 2008 00:00:00 +0530 Mon, 08 Apr 2013 14:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128557 The judgment ruled in favor of the appellants, emphasizing the importance of assessing the evidence regarding the value of goods and materials used in providing taxable services. The lower authorities were directed to consider the benefit of Notification No. 12/2003-S.T. dated 20-6-2003 in determining the taxable value. The appellants were required to pre-deposit Rs. 20,000 under Section 35F of the Central Excise Act, with the possibility of a waiver upon compliance. This decision provided temporary relief to the appellants pending the final resolution of the appeal. Case-Laws Service Tax Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128557