https://www.taxtmi.com/caselaws?id=363556 A composite contract involving supply of goods and provision of services must be examined to verify whether the bifurcation between goods and service components is genuine and correct before service tax is demanded on the entire value. Where invoices separately disclose sale of goods and service charges, and VAT has been paid on the goods, the goods component may fall outside service tax coverage to the extent protected by Notification No. 12/2003-ST, provided the valuation is properly substantiated. The matter was remanded for fresh adjudication after verification of the bifurcation of value between goods and services. en-us Thu, 12 Jul 2018 00:00:00 +0530 Sat, 14 Jul 2018 07:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363556 A composite contract involving supply of goods and provision of services must be examined to verify whether the bifurcation between goods and service components is genuine and correct before service tax is demanded on the entire value. Where invoices separately disclose sale of goods and service charges, and VAT has been paid on the goods, the goods component may fall outside service tax coverage to the extent protected by Notification No. 12/2003-ST, provided the valuation is properly substantiated. The matter was remanded for fresh adjudication after verification of the bifurcation of value between goods and services. Case-Laws Service Tax Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363556