https://www.taxtmi.com/caselaws?id=341004 The appeal challenging the Order-in-Appeal regarding the transfer of material costs to the principal in repair work was dismissed. The Commissioner found that the respondent had paid service tax on 42% of the total contract value, which was considered reasonable. The appeal based on alleged underpayment of tax due to VAT payment on goods not sold was also dismissed. The Commissioner concluded that the appellant's payment of service tax on 42% of the contract value was reasonable, emphasizing the importance of distinguishing between goods sold and services rendered in maintenance contracts. en-us Mon, 06 Mar 2017 00:00:00 +0530 Sat, 02 Sep 2017 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341004 The appeal challenging the Order-in-Appeal regarding the transfer of material costs to the principal in repair work was dismissed. The Commissioner found that the respondent had paid service tax on 42% of the total contract value, which was considered reasonable. The appeal based on alleged underpayment of tax due to VAT payment on goods not sold was also dismissed. The Commissioner concluded that the appellant's payment of service tax on 42% of the contract value was reasonable, emphasizing the importance of distinguishing between goods sold and services rendered in maintenance contracts. Case-Laws Service Tax Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341004