https://www.taxtmi.com/caselaws?id=218670 Service tax valuation required fresh examination where installation and commissioning charges, exclusion of the value of goods sold, and the applicability of Notification No. 12/2003-S.T. had not been properly verified from the invoices and supporting records. The assessee's claim that the transaction was partly a sale and partly a service, together with its plea for SSI exemption, also remained inadequately examined. The matter therefore called for reconsideration on proper verification of the documentary evidence and computation of liability, with the dispute restored to the original adjudicating authority for a fresh decision on merits after hearing both sides. en-us Wed, 21 Dec 2011 00:00:00 +0530 Thu, 22 Nov 2012 22:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218670 Service tax valuation required fresh examination where installation and commissioning charges, exclusion of the value of goods sold, and the applicability of Notification No. 12/2003-S.T. had not been properly verified from the invoices and supporting records. The assessee's claim that the transaction was partly a sale and partly a service, together with its plea for SSI exemption, also remained inadequately examined. The matter therefore called for reconsideration on proper verification of the documentary evidence and computation of liability, with the dispute restored to the original adjudicating authority for a fresh decision on merits after hearing both sides. Case-Laws Service Tax Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218670