https://www.taxtmi.com/caselaws?id=237517 In a stay petition arising from service tax valuation of works contract services, the Tribunal considered whether the value of materials supplied could be excluded from the assessable value. It accepted a prima facie basis that some contract materials were sold rather than merely consumed, but found the factual record incomplete because the appellant had not produced adequate evidence of the actual value and nature of the goods. On that basis, the Tribunal granted only partial relief, requiring a pre-deposit and waiving the balance demand with recovery stayed during the appeal after compliance. en-us Tue, 05 Mar 2013 00:00:00 +0530 Mon, 30 Sep 2013 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237517 In a stay petition arising from service tax valuation of works contract services, the Tribunal considered whether the value of materials supplied could be excluded from the assessable value. It accepted a prima facie basis that some contract materials were sold rather than merely consumed, but found the factual record incomplete because the appellant had not produced adequate evidence of the actual value and nature of the goods. On that basis, the Tribunal granted only partial relief, requiring a pre-deposit and waiving the balance demand with recovery stayed during the appeal after compliance. Case-Laws Service Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237517