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    <title>Comprehensive Annual Maintenance contract (CAMC)</title>
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    <description>VAT applies to the material component of a Comprehensive Annual Maintenance Contract and service tax applies to the labour component; the discussion advises apportioning the contract value accordingly rather than charging both taxes on the entire contract value. No statutory citation for service tax was provided in the replies.</description>
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      <description>VAT applies to the material component of a Comprehensive Annual Maintenance Contract and service tax applies to the labour component; the discussion advises apportioning the contract value accordingly rather than charging both taxes on the entire contract value. No statutory citation for service tax was provided in the replies.</description>
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