https://www.taxtmi.com/caselaws?id=260735 In a composite repair contract for transformers, the value of goods separately identified in the invoices and contract, and on which VAT was paid, was held excludible from service tax valuation under Notification No. 12/2003-ST. The record showed that transformer oil and other materials were supplied and sold in the course of the repair arrangement, so their value could not form part of the taxable service component. The absence of detailed specifications in the contract did not prevent recognition of the sale of goods. The service tax demand computed on that value therefore could not survive. en-us Fri, 27 Mar 2015 00:00:00 +0530 Fri, 16 Oct 2015 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260735 In a composite repair contract for transformers, the value of goods separately identified in the invoices and contract, and on which VAT was paid, was held excludible from service tax valuation under Notification No. 12/2003-ST. The record showed that transformer oil and other materials were supplied and sold in the course of the repair arrangement, so their value could not form part of the taxable service component. The absence of detailed specifications in the contract did not prevent recognition of the sale of goods. The service tax demand computed on that value therefore could not survive. Case-Laws Service Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260735