https://www.taxtmi.com/caselaws?id=337948 Separate invoicing of material cost and service charges for tyre retreading services supported exclusion of the material component from taxable value under Notification No. 12/03-ST dated 20.01.2003. The invoices showed distinct values for tread rubber, red cement and chemicals as against service charges, and the original authority had accepted this split and excluded material cost from tax. The appellate reversal in ex parte proceedings did not displace that factual basis. On the record, the Tribunal held that the exemption benefit was available and the demand raised on the gross value was unsustainable. en-us Tue, 20 Dec 2016 00:00:00 +0530 Sat, 21 Jan 2017 07:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337948 Separate invoicing of material cost and service charges for tyre retreading services supported exclusion of the material component from taxable value under Notification No. 12/03-ST dated 20.01.2003. The invoices showed distinct values for tread rubber, red cement and chemicals as against service charges, and the original authority had accepted this split and excluded material cost from tax. The appellate reversal in ex parte proceedings did not displace that factual basis. On the record, the Tribunal held that the exemption benefit was available and the demand raised on the gross value was unsustainable. Case-Laws Service Tax Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337948