https://www.taxtmi.com/caselaws?id=251855 The Tribunal, following precedents like the Hindustan Aeronautics Ltd. case, ruled that the cost of goods supplied during repair services is not subject to service tax. It held that service tax cannot be levied on goods provided during repairs. Consequently, the Tribunal granted a stay on the service tax demand, waiving the pre-deposit requirement during the appeal process. The case centered on service tax demand confirmation, eligibility for abatement under Notification No. 12/2003, and excluding the cost of goods sold in maintenance and repair services from service tax levy. en-us Tue, 19 Aug 2014 00:00:00 +0530 Tue, 30 Sep 2014 09:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251855 The Tribunal, following precedents like the Hindustan Aeronautics Ltd. case, ruled that the cost of goods supplied during repair services is not subject to service tax. It held that service tax cannot be levied on goods provided during repairs. Consequently, the Tribunal granted a stay on the service tax demand, waiving the pre-deposit requirement during the appeal process. The case centered on service tax demand confirmation, eligibility for abatement under Notification No. 12/2003, and excluding the cost of goods sold in maintenance and repair services from service tax levy. Case-Laws Service Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251855