https://www.taxtmi.com/caselaws?id=242293 In composite contracts for transformer repair, where the contract and invoices separately identify repair work and replacement parts, the value of goods used for replacing old parts is treated as a separate supply and not as part of the taxable value of the repair service. The settled principle applied is that goods supplied during maintenance or repair, when their cost is separately borne, are excluded from service tax computation. The Tribunal relied on its later decisions, Supreme Court affirmation in similar matters, and the Allahabad High Court's view on transformer repair contracts, confirming that service tax was not payable on the goods component. en-us Wed, 01 Jan 2014 00:00:00 +0530 Fri, 24 Feb 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242293 In composite contracts for transformer repair, where the contract and invoices separately identify repair work and replacement parts, the value of goods used for replacing old parts is treated as a separate supply and not as part of the taxable value of the repair service. The settled principle applied is that goods supplied during maintenance or repair, when their cost is separately borne, are excluded from service tax computation. The Tribunal relied on its later decisions, Supreme Court affirmation in similar matters, and the Allahabad High Court's view on transformer repair contracts, confirming that service tax was not payable on the goods component. Case-Laws Service Tax Wed, 01 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242293