https://www.taxtmi.com/caselaws?id=338205 Tyre retreading contracts involving both goods and services were treated as composite works contracts. Where invoices separately disclosed the value of goods and the service charges, the goods component was not liable to service tax merely because the contract involved service performance. The Tribunal held that the separately identified goods value had to be kept distinct from the taxable service element, so tax could not be levied on that component. Amounts paid under protest on the goods value were therefore refundable, with consequential relief available in accordance with law. en-us Thu, 27 Oct 2016 00:00:00 +0530 Fri, 01 Sep 2017 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338205 Tyre retreading contracts involving both goods and services were treated as composite works contracts. Where invoices separately disclosed the value of goods and the service charges, the goods component was not liable to service tax merely because the contract involved service performance. The Tribunal held that the separately identified goods value had to be kept distinct from the taxable service element, so tax could not be levied on that component. Amounts paid under protest on the goods value were therefore refundable, with consequential relief available in accordance with law. Case-Laws Service Tax Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338205