https://www.taxtmi.com/caselaws?id=75066 Where repair and maintenance invoices separately showed materials charges, labour charges, and payment of Central Sales Tax on the materials component, the materials value was held to be a distinct sale element rather than part of the taxable service. The service tax base therefore could not include the value of parts and materials merely because they were used in the course of repair work. On those facts, the exclusion of the materials component from the service value was upheld and the demand to that extent was unsustainable. en-us Fri, 29 May 2009 00:00:00 +0530 Thu, 06 May 2010 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75066 Where repair and maintenance invoices separately showed materials charges, labour charges, and payment of Central Sales Tax on the materials component, the materials value was held to be a distinct sale element rather than part of the taxable service. The service tax base therefore could not include the value of parts and materials merely because they were used in the course of repair work. On those facts, the exclusion of the materials component from the service value was upheld and the demand to that extent was unsustainable. Case-Laws Service Tax Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75066