https://www.taxtmi.com/caselaws?id=203817 Where disputed receipts could not be conclusively classified on the existing record, the matter was remanded for fresh verification of invoices, books of account and connected documents. The tribunal noted that the claimed exclusion under Notification No. 12/2003-ST depended on documentary proof that part of the receipts represented goods sold rather than taxable service income. Because the ledger entries and supporting records gave conflicting indications, the confirmation of demand was set aside for limited fresh adjudication on the true nature of the receipts and the actual taxable value. en-us Tue, 25 May 2010 00:00:00 +0530 Mon, 09 May 2011 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203817 Where disputed receipts could not be conclusively classified on the existing record, the matter was remanded for fresh verification of invoices, books of account and connected documents. The tribunal noted that the claimed exclusion under Notification No. 12/2003-ST depended on documentary proof that part of the receipts represented goods sold rather than taxable service income. Because the ledger entries and supporting records gave conflicting indications, the confirmation of demand was set aside for limited fresh adjudication on the true nature of the receipts and the actual taxable value. Case-Laws Service Tax Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203817