2017 (3) TMI 176

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....s. Vibha Narang (Advocate) for the Respondent Per B. Ravichandran: Revenue is in appeal against order dated 13.01.2011. The respondent are engaged in providing taxable service under the category of management, maintenance and repair service. They have entered into contract with various Government bodies like Delhi Jal Board, CPWD etc. to provide these taxable services. The dispute arose with....

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....that the Notification stipulates that documentary proof regarding value of said goods and materials sold to the service recipient has to be produced to claim the exemption. It is submitted that the lower authorities had given the concession based on the claim of the respondent on an arbitrary percentage basis not supported by the invoice etc. 3. The Ld. Counsel for the respondent submitted that....

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.... produced in support of the claim of exemption under notification 12/2003-ST, by the Respondent. We have perused the impugned order as well as the original order. Both the authorities below have categorically recorded, on perusal of the contract, invoices, profit and loss account to the effect that the condition stipulated in the said Notification has been fulfilled and the Respondent is correctly....