https://www.taxtmi.com/caselaws?id=242182 In a composite contract for repair of old and damaged transformers, the goods deemed to have been sold in execution of the works contract were outside the scope of service tax. The Court accepted the Tribunal's view that the goods component could not be taxed as service, and no material was produced to justify a different conclusion. The levy of service tax on the goods portion of the composite repair contract was therefore not sustainable. en-us Tue, 09 Apr 2013 00:00:00 +0530 Thu, 09 Jan 2014 09:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242182 In a composite contract for repair of old and damaged transformers, the goods deemed to have been sold in execution of the works contract were outside the scope of service tax. The Court accepted the Tribunal's view that the goods component could not be taxed as service, and no material was produced to justify a different conclusion. The levy of service tax on the goods portion of the composite repair contract was therefore not sustainable. Case-Laws Service Tax Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242182