https://www.taxtmi.com/caselaws?id=239464 Notification No. 12/03-ST allows exclusion of the value of goods and materials sold by a service provider only where specific documentary evidence of that value is produced. The appellant relied on invoices and an estimate showing separate service and material values, but the record did not establish that adequate supporting documents were produced before the adjudicating authority to prove the actual value of materials. Complete waiver of predeposit was therefore not justified. Financial hardship was considered only to grant partial relief, and a conditional predeposit was directed with balance recovery stayed pending appeal. en-us Thu, 20 Jun 2013 00:00:00 +0530 Thu, 14 Nov 2013 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239464 Notification No. 12/03-ST allows exclusion of the value of goods and materials sold by a service provider only where specific documentary evidence of that value is produced. The appellant relied on invoices and an estimate showing separate service and material values, but the record did not establish that adequate supporting documents were produced before the adjudicating authority to prove the actual value of materials. Complete waiver of predeposit was therefore not justified. Financial hardship was considered only to grant partial relief, and a conditional predeposit was directed with balance recovery stayed pending appeal. Case-Laws Service Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239464