https://www.taxtmi.com/caselaws?id=262887 Materials supplied during repair services may be excluded from taxable value where invoices show a separate value and supporting evidence, such as VAT returns, a Chartered Accountant's certificate and sub-contractor confirmations, indicates that the materials were sold. Because the documentary evidence had not been examined by the adjudicating authority and the dispute depended on factual verification, the claim under Notification No. 12/03-ST required fresh consideration. The matter was therefore remanded for adjudication on the basis of the additional evidence. en-us Mon, 15 Jul 2013 00:00:00 +0530 Sat, 22 Aug 2015 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262887 Materials supplied during repair services may be excluded from taxable value where invoices show a separate value and supporting evidence, such as VAT returns, a Chartered Accountant's certificate and sub-contractor confirmations, indicates that the materials were sold. Because the documentary evidence had not been examined by the adjudicating authority and the dispute depended on factual verification, the claim under Notification No. 12/03-ST required fresh consideration. The matter was therefore remanded for adjudication on the basis of the additional evidence. Case-Laws Service Tax Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262887