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Issues: Whether service tax could be levied on the goods element involved in the execution of a works contract for repair of transformers, where the contract involved both sale of goods and rendition of service.
Analysis: The contract terms showed that the parties contemplated both sale and service in the execution of the repair work. Finance Act, 1994 was treated as a levy on taxable services and not as a commodity taxation law. The goods deemed to be sold in the course of executing the works contract were therefore outside the service tax levy.
Conclusion: The demand was held unsustainable and the appeal was allowed in favour of the appellant.
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