https://www.taxtmi.com/caselaws?id=261712 Separate recovery of the value of materials used in providing service, when shown distinctly in invoices and supported by records, qualifies for exemption under Notification No. 12/2003-S.T. The document states that out-of-pocket expenses and material costs recovered from clients were adequately evidenced, and that such documentary proof was sufficient to establish entitlement to the exemption. On that basis, the service tax demand could not be sustained and consequential relief followed. en-us Tue, 12 Aug 2014 00:00:00 +0530 Mon, 20 Jul 2015 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261712 Separate recovery of the value of materials used in providing service, when shown distinctly in invoices and supported by records, qualifies for exemption under Notification No. 12/2003-S.T. The document states that out-of-pocket expenses and material costs recovered from clients were adequately evidenced, and that such documentary proof was sufficient to establish entitlement to the exemption. On that basis, the service tax demand could not be sustained and consequential relief followed. Case-Laws Service Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261712