https://www.taxtmi.com/caselaws?id=357303 Composite maintenance and repair contracts involving supply of parts and accessories were treated as severable for tax purposes, so the value of goods already subjected to VAT or sales tax could not be included again in service tax; only the labour or service portion was taxable. Printing and allied activities undertaken by Xerox Global Services were held not to fall within business auxiliary service, and the composite nature of the arrangements prevented taxation of the entire consideration under that head. The document also states that, for the relevant period, composite contracts could not be taxed as works contract service in the manner sought by the Revenue, and once the principal demand failed, interest and penalty could not survive. en-us Tue, 13 Mar 2018 00:00:00 +0530 Wed, 13 Feb 2019 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357303 Composite maintenance and repair contracts involving supply of parts and accessories were treated as severable for tax purposes, so the value of goods already subjected to VAT or sales tax could not be included again in service tax; only the labour or service portion was taxable. Printing and allied activities undertaken by Xerox Global Services were held not to fall within business auxiliary service, and the composite nature of the arrangements prevented taxation of the entire consideration under that head. The document also states that, for the relevant period, composite contracts could not be taxed as works contract service in the manner sought by the Revenue, and once the principal demand failed, interest and penalty could not survive. Case-Laws Service Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357303