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.

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