https://www.taxtmi.com/forum/issue?id=4163 Dispute centers on whether materials used in port ship repair jobs must be included in taxable service value. The department relies on valuation rules and a circular limiting the notification exemption to goods sold with documentary proof; forum respondents counter that Notification No.12/2003 ST permits exclusion of material value where documentary evidence (VAT payment, consumption records, CA certificate) shows the material component and that such evidence has been accepted in authority. Practical advice: register under VAT, document material costs, pay VAT on materials and charge service tax only on the service portion while preserving records to resist assessments. en-us Fri, 18 May 2012 17:22:25 +0530 Thu, 23 Jan 2025 15:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4163 Dispute centers on whether materials used in port ship repair jobs must be included in taxable service value. The department relies on valuation rules and a circular limiting the notification exemption to goods sold with documentary proof; forum respondents counter that Notification No.12/2003 ST permits exclusion of material value where documentary evidence (VAT payment, consumption records, CA certificate) shows the material component and that such evidence has been accepted in authority. Practical advice: register under VAT, document material costs, pay VAT on materials and charge service tax only on the service portion while preserving records to resist assessments. Discussion-Forum Service Tax Fri, 18 May 2012 17:22:25 +0530 https://www.taxtmi.com/forum/issue?id=4163