https://www.taxtmi.com/caselaws?id=208792 Interpretation of Notification No. 12/2003-S.T. was central to whether an assessee providing repairs and maintenance services can exclude the value of articles used in the service, and whether "value of goods and materials sold" covers goods and materials merely consumed during performance, including by deemed sale. The issue turned on the meaning of "sold" in the exemption notification and the existence of conflicting views among different Benches and Courts. Owing to those divergent authorities and the fact that a similar question had already been proposed for Larger Bench consideration in another matter, the question was referred to a Larger Bench for decision. en-us Thu, 21 Oct 2010 00:00:00 +0530 Thu, 31 May 2012 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208792 Interpretation of Notification No. 12/2003-S.T. was central to whether an assessee providing repairs and maintenance services can exclude the value of articles used in the service, and whether "value of goods and materials sold" covers goods and materials merely consumed during performance, including by deemed sale. The issue turned on the meaning of "sold" in the exemption notification and the existence of conflicting views among different Benches and Courts. Owing to those divergent authorities and the fact that a similar question had already been proposed for Larger Bench consideration in another matter, the question was referred to a Larger Bench for decision. Case-Laws Service Tax Thu, 21 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208792