https://www.taxtmi.com/caselaws?id=206891 Exemption under Notification No. 12/2003-S.T. may not be denied merely because invoice-wise quantification of goods and materials is unavailable, if the assessee maintains supporting records and the goods have suffered sales tax or VAT in the course of works execution. The Tribunal treated the Revenue's authorities as distinguishable and found that the applicants had shown a prima facie case for waiver of pre-deposit. On that basis, it granted stay of recovery during the pendency of the appeal and waived pre-deposit of the disputed service tax, interest and penalty. en-us Thu, 03 Mar 2011 00:00:00 +0530 Tue, 22 Nov 2011 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206891 Exemption under Notification No. 12/2003-S.T. may not be denied merely because invoice-wise quantification of goods and materials is unavailable, if the assessee maintains supporting records and the goods have suffered sales tax or VAT in the course of works execution. The Tribunal treated the Revenue's authorities as distinguishable and found that the applicants had shown a prima facie case for waiver of pre-deposit. On that basis, it granted stay of recovery during the pendency of the appeal and waived pre-deposit of the disputed service tax, interest and penalty. Case-Laws Service Tax Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206891