Service Tax on Business Auxiliary Service: Exemption Debate under Notification No. 12/2003-S.T. Remanded for Further Review.

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....Business Auxiliary Service - procurement of goods - appellant argued that in the instant case, the value on which service tax has been demanded is the same value at which the goods have been sold. Therefore, the entire value is exempt in terms of Notification No. 12/2003-S.T. - matter remanded back - AT....