https://www.taxtmi.com/caselaws?id=357581 Free-of-cost materials supplied for gold plating were not required to be added to the assessable value for service tax where the invoices separately identified the goods component and VAT was paid on that portion. Notification No. 12/2003-ST applied to exclude the value of goods sold from the taxable service value. A Larger Bench ruling on composite invoicing was distinguished because, in that case, the goods value was not separately ascertainable, unlike here. The demand was therefore unsustainable. en-us Tue, 16 Jan 2018 00:00:00 +0530 Mon, 26 Mar 2018 08:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357581 Free-of-cost materials supplied for gold plating were not required to be added to the assessable value for service tax where the invoices separately identified the goods component and VAT was paid on that portion. Notification No. 12/2003-ST applied to exclude the value of goods sold from the taxable service value. A Larger Bench ruling on composite invoicing was distinguished because, in that case, the goods value was not separately ascertainable, unlike here. The demand was therefore unsustainable. Case-Laws Service Tax Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357581