https://www.taxtmi.com/news?id=790 Where an AMC supplies and replaces spare parts, those materials are to be treated as a sale of goods and, if sales tax has been paid on their value under a works contract classification, that value is excluded from service tax liability; the exemption framework and constitutional definition of sale support excluding material value from the service tax base, leaving service tax only on the portion of receipts attributable to non-material service elements. en-us Wed, 08 Apr 2009 08:46:03 +0530 Wed, 08 Apr 2009 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=790 Where an AMC supplies and replaces spare parts, those materials are to be treated as a sale of goods and, if sales tax has been paid on their value under a works contract classification, that value is excluded from service tax liability; the exemption framework and constitutional definition of sale support excluding material value from the service tax base, leaving service tax only on the portion of receipts attributable to non-material service elements. News - Wed, 08 Apr 2009 08:46:03 +0530 https://www.taxtmi.com/news?id=790