https://www.taxtmi.com/caselaws?id=339673 Exemption under Notification No. 12/2003-ST was available where contract documents, invoices and accounts provided documentary proof that goods and materials were sold to the service recipient. The authorities found, on concurrent factual appreciation of the contract, invoices and profit and loss account, that the prescribed condition was satisfied. In the absence of any substantial error in that factual assessment, the exemption was correctly allowed and the Revenue challenge failed. The stated principle is that documentary evidence establishing sale of goods and materials will support exemption, and such concurrent findings will not ordinarily be disturbed in appeal without a material error. en-us Thu, 12 Jan 2017 00:00:00 +0530 Tue, 28 Feb 2017 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339673 Exemption under Notification No. 12/2003-ST was available where contract documents, invoices and accounts provided documentary proof that goods and materials were sold to the service recipient. The authorities found, on concurrent factual appreciation of the contract, invoices and profit and loss account, that the prescribed condition was satisfied. In the absence of any substantial error in that factual assessment, the exemption was correctly allowed and the Revenue challenge failed. The stated principle is that documentary evidence establishing sale of goods and materials will support exemption, and such concurrent findings will not ordinarily be disturbed in appeal without a material error. Case-Laws Service Tax Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339673