https://www.taxtmi.com/caselaws?id=353319 Where parts used in repair and maintenance at an authorised service station were separately invoiced as sale of goods and VAT was paid, their value was excluded from the taxable value of the service. The text further states that even if the replaced parts were treated as part of the service, separate disclosure in the invoice brought the transaction within the exemption for the value of goods sold while providing service under Notification No. 12/2003-S.T. On that basis, the service tax demand was not sustainable and the impugned order was set aside. en-us Tue, 30 May 2017 00:00:00 +0530 Tue, 02 Jan 2018 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353319 Where parts used in repair and maintenance at an authorised service station were separately invoiced as sale of goods and VAT was paid, their value was excluded from the taxable value of the service. The text further states that even if the replaced parts were treated as part of the service, separate disclosure in the invoice brought the transaction within the exemption for the value of goods sold while providing service under Notification No. 12/2003-S.T. On that basis, the service tax demand was not sustainable and the impugned order was set aside. Case-Laws Service Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353319