https://www.taxtmi.com/caselaws?id=184830 Service tax on components and parts supplied under annual maintenance contracts was treated as an arguable issue where the goods had already suffered sales tax. The record showed invoices and assessment orders evidencing payment of sales tax on the replacement parts, while the contracts did not separately specify their value. In that setting, Notification No. 12/2003-ST and the distinction between taxable service elements and the value of goods required closer consideration, including the Board circular cited by the revenue. On that basis, the appellants were held entitled to waiver of pre-deposit and stay of recovery. en-us Tue, 29 May 2007 00:00:00 +0530 Thu, 21 Jul 2016 18:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184830 Service tax on components and parts supplied under annual maintenance contracts was treated as an arguable issue where the goods had already suffered sales tax. The record showed invoices and assessment orders evidencing payment of sales tax on the replacement parts, while the contracts did not separately specify their value. In that setting, Notification No. 12/2003-ST and the distinction between taxable service elements and the value of goods required closer consideration, including the Board circular cited by the revenue. On that basis, the appellants were held entitled to waiver of pre-deposit and stay of recovery. Case-Laws Service Tax Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184830