https://www.taxtmi.com/caselaws?id=244543 Service tax could not be levied on the goods element in a works contract for repair of transformers where the agreement contemplated both sale of goods and rendition of service. The Finance Act, 1994 was treated as a levy on taxable services, not as a commodity taxation law, so goods deemed to be sold in the course of executing the works contract fell outside the service tax net. On that basis, the demand was held unsustainable and the appeal was allowed in favour of the appellant. en-us Wed, 21 Nov 2012 00:00:00 +0530 Fri, 28 Feb 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244543 Service tax could not be levied on the goods element in a works contract for repair of transformers where the agreement contemplated both sale of goods and rendition of service. The Finance Act, 1994 was treated as a levy on taxable services, not as a commodity taxation law, so goods deemed to be sold in the course of executing the works contract fell outside the service tax net. On that basis, the demand was held unsustainable and the appeal was allowed in favour of the appellant. Case-Laws Service Tax Wed, 21 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244543