https://www.taxtmi.com/caselaws?id=355615 Where the value of goods and materials used in repairing electric motors is separately shown in the agreement and invoices, and VAT has been paid on that value, Notification No. 12/2003-S.T. permits exclusion of that amount from the taxable value of the service. A mere price-variation break-up does not change the legal position when the documentary record specifically identifies the goods portion. On those facts, taxing the entire contracted amount was unsustainable, and the service tax demand and penalty could not stand. en-us Thu, 14 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355615 Where the value of goods and materials used in repairing electric motors is separately shown in the agreement and invoices, and VAT has been paid on that value, Notification No. 12/2003-S.T. permits exclusion of that amount from the taxable value of the service. A mere price-variation break-up does not change the legal position when the documentary record specifically identifies the goods portion. On those facts, taxing the entire contracted amount was unsustainable, and the service tax demand and penalty could not stand. Case-Laws Service Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355615