https://www.taxtmi.com/caselaws?id=368291 The ruling determined that the comprehensive annual maintenance service, including spare parts, qualifies as a composite supply. It established that the principal supply in the contract is the service itself, with incidental supply of goods. Taxability for goods was deemed irrelevant as the contract primarily involved services. The applicable tax rate for services was determined based on the Service Code for maintenance and repair services. The ruling also addressed the relevant place of supply and type of tax to be discharged, particularly focusing on services provided on-board a train and inter-State supply implications. en-us Wed, 16 May 2018 00:00:00 +0530 Wed, 05 Mar 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368291 The ruling determined that the comprehensive annual maintenance service, including spare parts, qualifies as a composite supply. It established that the principal supply in the contract is the service itself, with incidental supply of goods. Taxability for goods was deemed irrelevant as the contract primarily involved services. The applicable tax rate for services was determined based on the Service Code for maintenance and repair services. The ruling also addressed the relevant place of supply and type of tax to be discharged, particularly focusing on services provided on-board a train and inter-State supply implications. Case-Laws GST Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368291