https://www.taxtmi.com/caselaws?id=2300 Service tax demanded on the cost of elevator components and parts supplied under annual maintenance contracts was found to raise an arguable issue where the invoices and assessment orders showed the materials were sales-tax-paid goods. On a prima facie view, the value of goods supplied could fall for deduction under Notification No. 12/2003-S.T., particularly because the contract indicated that certain replacements were covered by the maintenance arrangement. Waiver of pre-deposit and stay of recovery were therefore granted. en-us Tue, 29 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2300 Service tax demanded on the cost of elevator components and parts supplied under annual maintenance contracts was found to raise an arguable issue where the invoices and assessment orders showed the materials were sales-tax-paid goods. On a prima facie view, the value of goods supplied could fall for deduction under Notification No. 12/2003-S.T., particularly because the contract indicated that certain replacements were covered by the maintenance arrangement. Waiver of pre-deposit and stay of recovery were therefore granted. Case-Laws Service Tax Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2300