https://www.taxtmi.com/caselaws?id=253151 Where a repair contract and invoices separately identify the value of goods or materials and the value of labour or services, only the service component is includible in the taxable value for service tax. The separately quantified materials component, supported by documentary evidence and subjected to excise duty or VAT as applicable, does not form part of the service tax base. The valuation principle applied is that service tax attaches only to services rendered, not to the distinct sale value of goods used in the repair work. en-us Thu, 13 Nov 2014 00:00:00 +0530 Tue, 30 Jun 2015 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253151 Where a repair contract and invoices separately identify the value of goods or materials and the value of labour or services, only the service component is includible in the taxable value for service tax. The separately quantified materials component, supported by documentary evidence and subjected to excise duty or VAT as applicable, does not form part of the service tax base. The valuation principle applied is that service tax attaches only to services rendered, not to the distinct sale value of goods used in the repair work. Case-Laws Service Tax Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253151