https://www.taxtmi.com/caselaws?id=266724 In a dispute over whether the value of materials supplied with repair and maintenance services was excludible under Notification No. 12/2003-ST, the original denial rested on the absence of proof of actual sale and inclusion of the material value in taxable receipts. Because the later settlement of the sales tax/VAT dispute and payment pursuant to that settlement altered the factual basis, and that development had not been examined by the adjudicating authority, the claim required reconsideration. The impugned orders were set aside and the matter was remanded for fresh adjudication on the updated factual position. en-us Thu, 12 Mar 2015 00:00:00 +0530 Fri, 23 Oct 2015 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266724 In a dispute over whether the value of materials supplied with repair and maintenance services was excludible under Notification No. 12/2003-ST, the original denial rested on the absence of proof of actual sale and inclusion of the material value in taxable receipts. Because the later settlement of the sales tax/VAT dispute and payment pursuant to that settlement altered the factual basis, and that development had not been examined by the adjudicating authority, the claim required reconsideration. The impugned orders were set aside and the matter was remanded for fresh adjudication on the updated factual position. Case-Laws Service Tax Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266724