https://www.taxtmi.com/caselaws?id=249078 In a repair and maintenance contract, where materials and spare parts are separately identified in the agreement and invoices and have suffered excise duty, VAT or CST, their value is excluded from the taxable value of service tax under Notification No. 12/2003-ST. Separate disclosure of labour and goods, even in a price-variation or repair package arrangement, preserves the character of the goods as sold items for tax purposes. Accordingly, the value of such materials cannot be included again in the service tax base, and the demand on that portion is unsustainable. en-us Fri, 21 Feb 2014 00:00:00 +0530 Tue, 02 Dec 2014 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249078 In a repair and maintenance contract, where materials and spare parts are separately identified in the agreement and invoices and have suffered excise duty, VAT or CST, their value is excluded from the taxable value of service tax under Notification No. 12/2003-ST. Separate disclosure of labour and goods, even in a price-variation or repair package arrangement, preserves the character of the goods as sold items for tax purposes. Accordingly, the value of such materials cannot be included again in the service tax base, and the demand on that portion is unsustainable. Case-Laws Service Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249078