https://www.taxtmi.com/caselaws?id=374685 Consumables and spare parts used in repairing LPG cylinders were not includible in the taxable value of maintenance and repair services where they were separately accounted for and VAT had been paid on their sale value. The valuation framework under service tax, including Notification No. 12/2003-ST and Section 67 of the Finance Act, 1994, excludes the value of goods sold as such when that sale is separately evidenced. Goods treated as a sale within Article 366(29A) of the Constitution are therefore not added to the service tax base. The demand on the value of such goods could not be sustained. en-us Thu, 29 Nov 2018 00:00:00 +0530 Thu, 07 Feb 2019 13:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374685 Consumables and spare parts used in repairing LPG cylinders were not includible in the taxable value of maintenance and repair services where they were separately accounted for and VAT had been paid on their sale value. The valuation framework under service tax, including Notification No. 12/2003-ST and Section 67 of the Finance Act, 1994, excludes the value of goods sold as such when that sale is separately evidenced. Goods treated as a sale within Article 366(29A) of the Constitution are therefore not added to the service tax base. The demand on the value of such goods could not be sustained. Case-Laws Service Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374685