https://www.taxtmi.com/caselaws?id=240233 The Appellate Tribunal CESTAT CHENNAI (LB) declined to interpret Notification No. 12/2003-ST in a case involving repair and maintenance services under the Finance Act, 1994. The tribunal decided not to address the issues referred and remitted the appeal to the regular bench for further consideration, citing the need for a comprehensive review of relevant decisions to resolve the dispute regarding the application of the notification to exclude the cost of goods sold in composite transactions involving service and sale elements. en-us Wed, 20 Nov 2013 00:00:00 +0530 Fri, 25 Mar 2016 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240233 The Appellate Tribunal CESTAT CHENNAI (LB) declined to interpret Notification No. 12/2003-ST in a case involving repair and maintenance services under the Finance Act, 1994. The tribunal decided not to address the issues referred and remitted the appeal to the regular bench for further consideration, citing the need for a comprehensive review of relevant decisions to resolve the dispute regarding the application of the notification to exclude the cost of goods sold in composite transactions involving service and sale elements. Case-Laws Service Tax Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240233