https://www.taxtmi.com/caselaws?id=247254 The High Court set aside the Tribunal's order directing a pre-deposit of Rs. 1 Crore for Service Tax and penalty out of a total demand of Rs. 12.70 Crores. The Court emphasized the need for a comprehensive evaluation of all documentary evidence, beyond just invoices, to determine the value of goods supplied. The matter was remanded for fresh consideration to assess the appellant's entitlement to benefits under Notification No. 12/2003-S.T., dated 20 June, 2003. The Court clarified that its observations were preliminary and allowed the Tribunal to refer the case back to the Commissioner for further examination based on the evidence presented. en-us Wed, 14 Aug 2013 00:00:00 +0530 Tue, 06 May 2014 09:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247254 The High Court set aside the Tribunal's order directing a pre-deposit of Rs. 1 Crore for Service Tax and penalty out of a total demand of Rs. 12.70 Crores. The Court emphasized the need for a comprehensive evaluation of all documentary evidence, beyond just invoices, to determine the value of goods supplied. The matter was remanded for fresh consideration to assess the appellant's entitlement to benefits under Notification No. 12/2003-S.T., dated 20 June, 2003. The Court clarified that its observations were preliminary and allowed the Tribunal to refer the case back to the Commissioner for further examination based on the evidence presented. Case-Laws Service Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247254