2014 (8) TMI 266

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....Heard both sides and perused the records. 2. The applicant is a provider of taxable service under the category of "Authorised Service Station and Repairs Service". There is a demand of tax of Rs. 8,04,778/- along with interest and penalty for the period 01.04.2010 to 31.03.2011 on the ground that the applicant had not paid tax on the reimbursement received in the course of rendering service whi....

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....emption for value of goods sold while providing services.     4. Opposing the prayer, the learned Authorised Representative for the Revenue submits that the gross value received from M/s. Tafe is inclusive of the cost of spare parts, though it is separately given though Credit Notes. He submits that no documentary proof has been produced by the applicant for claiming such exempti....