Service Tax Demand Confirmed Due to Lack of Evidence for Materials in AMC Services; Exemption Denied Under Extended Limitation.

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....Valuation - exclusion of value of material supplied during the course of provision of services - since the assessee has failed to provide the documentary evidence of value of consumables and other materials used, relating to AMC services, the benefit of exemption notification is rightly denied to the appellant -Demand of service tax, confirmed by invoking the extended period of limitation - AT....