https://www.taxtmi.com/caselaws?id=128995 Paints used in vehicle body repair work, when separately billed as materials sold and already subjected to sales tax, were not includible in the assessable value for service tax. The operative principle applied was that the same value cannot be subjected to both sales tax and service tax, as that would amount to double taxation. On the invoice structure and the separate labour charge, service tax was confined to the labour component only, and the demand on paint value was unsustainable. Interest and penalties were also not payable on that component. en-us Wed, 13 May 2009 00:00:00 +0530 Tue, 16 Apr 2013 10:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128995 Paints used in vehicle body repair work, when separately billed as materials sold and already subjected to sales tax, were not includible in the assessable value for service tax. The operative principle applied was that the same value cannot be subjected to both sales tax and service tax, as that would amount to double taxation. On the invoice structure and the separate labour charge, service tax was confined to the labour component only, and the demand on paint value was unsustainable. Interest and penalties were also not payable on that component. Case-Laws Service Tax Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128995