Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Valuation - Exemption Notification No. 12/03-ST - spare parts used while providing service within the warranty period - prima facie service tax is payable only on the value of the services and not on the value of goods involved in this transaction - AT
Note: It is a system-generated summary and is for quick reference only.