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Service Tax on Repair and Maintenance Services to Delhi Jal Board
Service Tax - Repair and maintenance services to Delhi Jal Board - applicability of notification No. 12/03-ST dated 20.6.03 – assessee given a break up showing the value of goods as 80% and value of service as 20% - demand of Service Tax on the total consideration
- HELD - the appellants were issuing separate invoices to service recipient, one indicating the value of goods sold, on which VAT was paid by them and the other indicating the value of service
- Revenue’s contention that such bifurcation of 80% and 20% is artificial is not based upon any evidence.
- If Revenue has alleged that same is artificial bifurcation, it is for them to substantiate the allegation by producing the sufficient documentary evidence.