Service Valuation Case Highlights Compliance with Notification No. 12/2003 on VAT-Paid Goods and Separate Billing Practices.

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Full Text of the Document

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....Valuation - benefit of notification no. 12/2003 - goods sold - Erection, installation and maintenance services - VAT has been paid and separate bills have been raised - prima facie case is in favor of assessee - AT....