https://www.taxtmi.com/caselaws?id=270912 Where spare parts, consumables and lubricants used in motor vehicle repair were separately invoiced and subjected to VAT, their value could not be included in the assessable value for service tax. The taxable base was confined to the labour and service component because the goods component was treated as a sale, not part of the service value. On that reasoning, the service tax demand on the goods value was unsustainable, and the associated penalty could not survive. The impugned order was set aside and the appeal allowed with consequential relief. en-us Tue, 13 Oct 2015 00:00:00 +0530 Tue, 04 Oct 2016 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270912 Where spare parts, consumables and lubricants used in motor vehicle repair were separately invoiced and subjected to VAT, their value could not be included in the assessable value for service tax. The taxable base was confined to the labour and service component because the goods component was treated as a sale, not part of the service value. On that reasoning, the service tax demand on the goods value was unsustainable, and the associated penalty could not survive. The impugned order was set aside and the appeal allowed with consequential relief. Case-Laws Service Tax Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270912