https://www.taxtmi.com/caselaws?id=249242 Spare parts used in transformer repairs were not required to be included in the taxable value of the service where the appellant showed the material cost separately from repair charges and had paid sales tax and VAT on the parts. The Tribunal applied the principle that goods sold by a service provider and evidenced by VAT or sales tax payment are treated as a sale of goods, so their value is excluded from service tax valuation. Supported by precedent and the Board's circular, this entitled the appellant to the stay relief sought. en-us Thu, 29 Mar 2012 00:00:00 +0530 Tue, 08 Jul 2014 13:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249242 Spare parts used in transformer repairs were not required to be included in the taxable value of the service where the appellant showed the material cost separately from repair charges and had paid sales tax and VAT on the parts. The Tribunal applied the principle that goods sold by a service provider and evidenced by VAT or sales tax payment are treated as a sale of goods, so their value is excluded from service tax valuation. Supported by precedent and the Board's circular, this entitled the appellant to the stay relief sought. Case-Laws Service Tax Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249242