https://www.taxtmi.com/caselaws?id=202255 Materials such as patches and similar consumables used in tyre retreading were treated as goods consumed in the course of providing Maintenance and Repair Services, so the benefit of Notification No. 12/2003-S.T. was admissible. The denial of the notification exemption was unsustainable in light of the cited precedent, and the payment of sales tax on the consumed materials removed the need for further verification on that aspect. The operative effect is that the service provider was entitled to the notification benefit for materials consumed in the retreading process. en-us Fri, 09 Jul 2010 00:00:00 +0530 Thu, 03 Feb 2011 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202255 Materials such as patches and similar consumables used in tyre retreading were treated as goods consumed in the course of providing Maintenance and Repair Services, so the benefit of Notification No. 12/2003-S.T. was admissible. The denial of the notification exemption was unsustainable in light of the cited precedent, and the payment of sales tax on the consumed materials removed the need for further verification on that aspect. The operative effect is that the service provider was entitled to the notification benefit for materials consumed in the retreading process. Case-Laws Service Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202255