https://www.taxtmi.com/caselaws?id=347953 Service tax was considered in two contract categories: pure sale contracts and composite contracts involving supply of goods with installation activity. Where the entire contract value had already suffered VAT or sales tax, the goods component was treated as outside service tax. For composite contracts, only the ascertainable service element was taxable, after excluding the value attributable to goods; where VAT had been paid on the full contract value and no separate taxable service value remained, no service tax could be levied on erection, commissioning or installation. A demand reduction under management, maintenance or repair service was also upheld because it was recalculated from the contracts and the department's own reconciliation statement on a verified basis. en-us Thu, 20 Jul 2017 00:00:00 +0530 Thu, 14 Sep 2017 08:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347953 Service tax was considered in two contract categories: pure sale contracts and composite contracts involving supply of goods with installation activity. Where the entire contract value had already suffered VAT or sales tax, the goods component was treated as outside service tax. For composite contracts, only the ascertainable service element was taxable, after excluding the value attributable to goods; where VAT had been paid on the full contract value and no separate taxable service value remained, no service tax could be levied on erection, commissioning or installation. A demand reduction under management, maintenance or repair service was also upheld because it was recalculated from the contracts and the department's own reconciliation statement on a verified basis. Case-Laws Service Tax Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347953