https://www.taxtmi.com/caselaws?id=262046 In a composite tyre retreading contract involving labour and materials, the service tax issue turned on whether the material portion qualified for exemption under Notification No. 12/2003-ST and how the service component was to be identified. The Tribunal noted that, consistent with G.D. Builders, service tax may apply to the service element of a contract that also involves sale of goods, and the absence of a fixed computation formula does not by itself defeat taxability. The impugned order was set aside and the matter remanded to the adjudicating authority for fresh determination of exemption and taxability on the facts. en-us Mon, 12 Jan 2015 00:00:00 +0530 Thu, 30 Jul 2015 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262046 In a composite tyre retreading contract involving labour and materials, the service tax issue turned on whether the material portion qualified for exemption under Notification No. 12/2003-ST and how the service component was to be identified. The Tribunal noted that, consistent with G.D. Builders, service tax may apply to the service element of a contract that also involves sale of goods, and the absence of a fixed computation formula does not by itself defeat taxability. The impugned order was set aside and the matter remanded to the adjudicating authority for fresh determination of exemption and taxability on the facts. Case-Laws Service Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262046