https://www.taxtmi.com/caselaws?id=216216 The Tribunal held that in contracts involving service provision, the service component and the value of materials can be separated for taxation purposes. The appellants were granted exemption under Notification No. 12/2003-ST as the value of materials sold exceeded the calculated amount, resulting in no further service tax liability. The Tribunal accepted the appellants' argument and waived the pre-deposit of dues, staying the collection of such dues during the appeal process. en-us Wed, 11 Apr 2012 00:00:00 +0530 Fri, 12 Oct 2012 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216216 The Tribunal held that in contracts involving service provision, the service component and the value of materials can be separated for taxation purposes. The appellants were granted exemption under Notification No. 12/2003-ST as the value of materials sold exceeded the calculated amount, resulting in no further service tax liability. The Tribunal accepted the appellants' argument and waived the pre-deposit of dues, staying the collection of such dues during the appeal process. Case-Laws Service Tax Wed, 11 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216216