https://www.taxtmi.com/caselaws?id=215282 Maintenance and repair of gas turbines installed on site and fixed to the earth was treated as service in respect of immovable property, because their physical character, not the contract label, determined taxability; the service was therefore outside the service tax net for the relevant period. Separate invoices and the transaction structure showed that spare parts were sold as part of the composite arrangement, so the value of goods and materials was excludible under Notification No. 12/2003-ST and could not be added to the taxable service value. The Revenue's challenge failed on both issues. en-us Thu, 01 Mar 2012 00:00:00 +0530 Fri, 12 Oct 2012 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215282 Maintenance and repair of gas turbines installed on site and fixed to the earth was treated as service in respect of immovable property, because their physical character, not the contract label, determined taxability; the service was therefore outside the service tax net for the relevant period. Separate invoices and the transaction structure showed that spare parts were sold as part of the composite arrangement, so the value of goods and materials was excludible under Notification No. 12/2003-ST and could not be added to the taxable service value. The Revenue's challenge failed on both issues. Case-Laws Service Tax Thu, 01 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215282