https://www.taxtmi.com/caselaws?id=251454 The Allahabad High Court dismissed the appeal, finding that service tax should only be levied on the service/labour component of repair charges for transformers when the value of goods used is separately shown in the invoices. The Court relied on a previous decision and held that when consumables like transformer oil and component parts are itemized in the invoices with sales tax or VAT paid on them, service tax is not applicable to the value of goods used for repair. The appeal was dismissed, and no costs were awarded. en-us Thu, 21 Aug 2014 00:00:00 +0530 Tue, 07 Jul 2015 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251454 The Allahabad High Court dismissed the appeal, finding that service tax should only be levied on the service/labour component of repair charges for transformers when the value of goods used is separately shown in the invoices. The Court relied on a previous decision and held that when consumables like transformer oil and component parts are itemized in the invoices with sales tax or VAT paid on them, service tax is not applicable to the value of goods used for repair. The appeal was dismissed, and no costs were awarded. Case-Laws Service Tax Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251454