2017 (3) TMI 176

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....spondent 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 reference to the respondent's claim ....

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....entary 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 their contract clearly stipulates that 80% o....

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....der 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 eligible for the said exemption. On such factual....