https://www.taxtmi.com/caselaws?id=459072 Service tax exemption claims under Notification No. 1/2006-ST and the alternative claim under Notification No. 12/2003-ST were examined on the basis of documentary proof of sale of goods and materials. The tribunal found that some records produced before it prima facie supported the appellant's claim, but those documents had not been earlier examined by the adjudicating authority and required detailed verification. The impugned order was set aside, and the matter was remanded for fresh consideration of the exemption claim under Notification No. 12/2003-ST after scrutiny of the documents and in compliance with natural justice. en-us Wed, 02 Jul 2014 00:00:00 +0530 Thu, 28 Nov 2024 10:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459072 Service tax exemption claims under Notification No. 1/2006-ST and the alternative claim under Notification No. 12/2003-ST were examined on the basis of documentary proof of sale of goods and materials. The tribunal found that some records produced before it prima facie supported the appellant's claim, but those documents had not been earlier examined by the adjudicating authority and required detailed verification. The impugned order was set aside, and the matter was remanded for fresh consideration of the exemption claim under Notification No. 12/2003-ST after scrutiny of the documents and in compliance with natural justice. Case-Laws Service Tax Wed, 02 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459072