https://www.taxtmi.com/caselaws?id=369359 Notification No. 12/03-ST was treated as a conditional exemption, requiring documentary proof that the material consumed in providing the output service was actually sold to the recipient; because no supporting documents were produced, the exemption could not be finally accepted on the existing record and the issue was remanded for reconsideration. Penalty was also remanded because the record raised a factual dispute on whether service tax and interest had been paid before the show cause notice and whether the tax had been collected from the service recipient; that factual verification was left to the original authority, with waiver of penalty possible if non-collection was established. en-us Wed, 03 Oct 2018 00:00:00 +0530 Fri, 26 Oct 2018 06:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369359 Notification No. 12/03-ST was treated as a conditional exemption, requiring documentary proof that the material consumed in providing the output service was actually sold to the recipient; because no supporting documents were produced, the exemption could not be finally accepted on the existing record and the issue was remanded for reconsideration. Penalty was also remanded because the record raised a factual dispute on whether service tax and interest had been paid before the show cause notice and whether the tax had been collected from the service recipient; that factual verification was left to the original authority, with waiver of penalty possible if non-collection was established. Case-Laws Service Tax Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369359