Notification No. 12/2003-S.T not specifies that goods have to necessarily be supplied under invoices

N R Engineering & Contractors Vs C.S.T. -Service Tax (CESTAT Ahmedabad) CESTAT held that condition in Notification No. 12/2003-ST is only production of documentary proof indicating value of the goods and materials supplied. This does not in any manner mean that the goods have to necessarily be supplied under invoices. In the present matter Learned Commissioner (Appeals) by referring the invoice No RA 10 dated 10.03.2005 concluded that the nature of work indicated is not in the nature of sale of any material. The rate is charged on cubic meter/ square meter. This shows that the description ...