No Service Tax on Sale of Books and Materials to Franchise

M/s Jet king Info train Ltd Vs. CC Delhi (CESTAT Delhi) The only issue for decision is whether or not the appellants are right in their claim for exemption under Notification No. 12/2003. Notification No. 12/2003 provides for exemption of Service Tax for “so much of the value of all taxable services, as it is equal to the value of goods and materials sold by the service provider to the recipient of service from the Service Tax leviable therein under Section 66 of the Act, subject to the condition that there is documentary proof specifically indicating the value of said goods and materials.â€...