https://www.taxtmi.com/caselaws?id=183171 Maintenance and repair service was treated as a specific taxable service, not as a works contract, so deemed sale principles did not apply and exclusion of the value of rubber and other materials under Notification No. 12/2003-ST was unavailable without proof that the notification's conditions were satisfied. On limitation, the dispute reflected prior uncertainty on the legal position, so the extended period was not sustainable; the demand beyond the normal period and the consequential penalty were set aside. The demand was therefore confined to the normal limitation period, while the merits finding remained against the assessee on the valuation issue. en-us Thu, 10 Oct 2013 00:00:00 +0530 Tue, 27 Sep 2016 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183171 Maintenance and repair service was treated as a specific taxable service, not as a works contract, so deemed sale principles did not apply and exclusion of the value of rubber and other materials under Notification No. 12/2003-ST was unavailable without proof that the notification's conditions were satisfied. On limitation, the dispute reflected prior uncertainty on the legal position, so the extended period was not sustainable; the demand beyond the normal period and the consequential penalty were set aside. The demand was therefore confined to the normal limitation period, while the merits finding remained against the assessee on the valuation issue. Case-Laws Service Tax Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183171