https://www.taxtmi.com/highlights?id=32100 The requirement of actual payment of VAT is not to be taken into consideration for extending the benefit of said Notification No.12/2003, but it is only to be examined whether documentary proof indicating the value of goods sold, is available on record to extend the said benefit. - AT en-us Wed, 16 Nov 2016 15:48:15 +0530 Wed, 16 Nov 2016 15:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32100 The requirement of actual payment of VAT is not to be taken into consideration for extending the benefit of said Notification No.12/2003, but it is only to be examined whether documentary proof indicating the value of goods sold, is available on record to extend the said benefit. - AT Highlights Service Tax Wed, 16 Nov 2016 15:48:15 +0530 https://www.taxtmi.com/highlights?id=32100