https://www.taxtmi.com/caselaws?id=251281 Goods and materials used in transformer repair and maintenance were held outside service tax where the contract and invoices separately showed their value and indirect tax had already been paid on them. The separate identification of the material component was not displaced by the contract's price-variation mechanism, and Notification No. 12/2003-ST excluded the value of goods sold by the service provider from the taxable value when supported by documentary proof. On the admitted facts, the material portion could not be included in the service tax base, and the demand on that component was unsustainable. en-us Mon, 25 Aug 2014 00:00:00 +0530 Mon, 19 Oct 2015 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251281 Goods and materials used in transformer repair and maintenance were held outside service tax where the contract and invoices separately showed their value and indirect tax had already been paid on them. The separate identification of the material component was not displaced by the contract's price-variation mechanism, and Notification No. 12/2003-ST excluded the value of goods sold by the service provider from the taxable value when supported by documentary proof. On the admitted facts, the material portion could not be included in the service tax base, and the demand on that component was unsustainable. Case-Laws Service Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251281