https://www.taxtmi.com/caselaws?id=275569 In a composite maintenance or repair contract, the cost of materials used in execution could be excluded from the taxable value under Notification No. 12/2003-ST where the assessee discharged service tax on the labour component separately. The analysis followed settled Supreme Court authority on similar composite contracts, and on that basis the inclusion of material cost in the assessable value was not sustainable. Accordingly, the demand based on such inclusion could not be upheld. en-us Tue, 31 Oct 2017 00:00:00 +0530 Tue, 09 Oct 2018 06:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275569 In a composite maintenance or repair contract, the cost of materials used in execution could be excluded from the taxable value under Notification No. 12/2003-ST where the assessee discharged service tax on the labour component separately. The analysis followed settled Supreme Court authority on similar composite contracts, and on that basis the inclusion of material cost in the assessable value was not sustainable. Accordingly, the demand based on such inclusion could not be upheld. Case-Laws Service Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275569