https://www.taxtmi.com/caselaws?id=253307 Maintenance and repair services rendered to the Indian Navy were treated as eligible for exemption under Notification No. 31/2010-ST, and collection and payment of service tax on part of the receipts did not by itself defeat the exemption where the underlying activity otherwise fell within the notification. For services rendered to other vessels, the claim for exemption on the value attributable to spares and components required fresh factual examination because the record suggested a possible bifurcation between service value and goods value, and the matter had not been properly tested on merits. The unresolved portion was remanded for reconsideration on evidence after affording the assessee an opportunity to support its claim. en-us Wed, 30 Jul 2014 00:00:00 +0530 Wed, 01 Jul 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253307 Maintenance and repair services rendered to the Indian Navy were treated as eligible for exemption under Notification No. 31/2010-ST, and collection and payment of service tax on part of the receipts did not by itself defeat the exemption where the underlying activity otherwise fell within the notification. For services rendered to other vessels, the claim for exemption on the value attributable to spares and components required fresh factual examination because the record suggested a possible bifurcation between service value and goods value, and the matter had not been properly tested on merits. The unresolved portion was remanded for reconsideration on evidence after affording the assessee an opportunity to support its claim. Case-Laws Service Tax Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253307