https://www.taxtmi.com/caselaws?id=358183 Notification No. 12/2003-ST was applied to repair and maintenance services where invoices separately identified the value of materials and the service component. The Tribunal relied on its earlier decision in the same assessee's case, noted that service tax had already been paid on the service portion, and found no departmental evidence that the material value was not separately charged or that disqualifying Cenvat credit had been taken. On that basis, the value of materials could not be added to the taxable service value, and the demand was held unsustainable in favour of the assessee. en-us Mon, 11 Dec 2017 00:00:00 +0530 Fri, 06 Apr 2018 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358183 Notification No. 12/2003-ST was applied to repair and maintenance services where invoices separately identified the value of materials and the service component. The Tribunal relied on its earlier decision in the same assessee's case, noted that service tax had already been paid on the service portion, and found no departmental evidence that the material value was not separately charged or that disqualifying Cenvat credit had been taken. On that basis, the value of materials could not be added to the taxable service value, and the demand was held unsustainable in favour of the assessee. Case-Laws Service Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358183