https://www.taxtmi.com/caselaws?id=241134 Where the value of materials and ATF was separately shown in the invoices and supported by the record as actual, not notional, the conditions of Notification No. 12/2003-ST were satisfied. The separate disclosure in the invoices and the absence of any finding that the stated value was fictitious supported exclusion of the material component from the taxable value. The benefit could not be denied merely because the service also involved repair or maintenance activity, and the service tax demand on the material component was unsustainable. en-us Fri, 12 Jul 2013 00:00:00 +0530 Thu, 11 Sep 2014 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241134 Where the value of materials and ATF was separately shown in the invoices and supported by the record as actual, not notional, the conditions of Notification No. 12/2003-ST were satisfied. The separate disclosure in the invoices and the absence of any finding that the stated value was fictitious supported exclusion of the material component from the taxable value. The benefit could not be denied merely because the service also involved repair or maintenance activity, and the service tax demand on the material component was unsustainable. Case-Laws Service Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241134