https://www.taxtmi.com/caselaws?id=247026 The Tribunal held that service tax was chargeable only on the service/labour charges, excluding the value of goods used for repair. It found that the appellants' contracts were split contracts for supply of goods and rendering services, as the value of goods used was shown separately in the invoices. The Tribunal noted that Rule 5(1) had been struck down by the Delhi High Court, supporting the appellants' position. Consequently, the impugned orders were set aside, and the appeals were allowed. en-us Wed, 29 Jan 2014 00:00:00 +0530 Tue, 07 Jul 2015 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247026 The Tribunal held that service tax was chargeable only on the service/labour charges, excluding the value of goods used for repair. It found that the appellants' contracts were split contracts for supply of goods and rendering services, as the value of goods used was shown separately in the invoices. The Tribunal noted that Rule 5(1) had been struck down by the Delhi High Court, supporting the appellants' position. Consequently, the impugned orders were set aside, and the appeals were allowed. Case-Laws Service Tax Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247026