Value of Goods Excluded from Taxable Services; Revenue's 80/20 Division Argument Lacks Evidence; Demand Set Aside.

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....Applicability of notification No. 12/03-ST dated 20.6.03 - Exclusion of value of goods from taxable services - Revenue's contention that such bifurcation of 80% and 20% is artificial is not based upon any evidence - demand set aside - AT....