https://www.taxtmi.com/caselaws?id=4526 Where documentary evidence relevant to exemption under Notification No. 12/2003-ST was produced for the first time before CESTAT, the Tribunal treated the material as requiring factual examination by the original adjudicating authority. The appellant's case was that books and study materials sold to non-recipients of the training service were sales of goods, and that materials supplied to trainees against invoices could qualify for exemption. Because that evidence had not been considered below, the Tribunal held that the dispute could not be finally decided on the existing record and remanded the matter for fresh adjudication with a reasonable opportunity of hearing. en-us Thu, 27 Mar 2008 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4526 Where documentary evidence relevant to exemption under Notification No. 12/2003-ST was produced for the first time before CESTAT, the Tribunal treated the material as requiring factual examination by the original adjudicating authority. The appellant's case was that books and study materials sold to non-recipients of the training service were sales of goods, and that materials supplied to trainees against invoices could qualify for exemption. Because that evidence had not been considered below, the Tribunal held that the dispute could not be finally decided on the existing record and remanded the matter for fresh adjudication with a reasonable opportunity of hearing. Case-Laws Service Tax Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4526