https://www.taxtmi.com/caselaws?id=380842 Maintenance and repair contracts involving supply of goods and spare parts were taxable only on the labour or service component, because the value of goods sold in the course of the contract could not be subjected again to service tax under section 67 and the sale element was recognised as a transfer of property in goods. The Tribunal followed its earlier view in the assessee's own matter and held that tax could not be levied on the full contract value. Printing of bills was treated as distinct from billing itself and was held not to fall within Business Auxiliary Service. The assessee therefore obtained relief on both issues. en-us Thu, 23 May 2019 00:00:00 +0530 Wed, 28 Oct 2020 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380842 Maintenance and repair contracts involving supply of goods and spare parts were taxable only on the labour or service component, because the value of goods sold in the course of the contract could not be subjected again to service tax under section 67 and the sale element was recognised as a transfer of property in goods. The Tribunal followed its earlier view in the assessee's own matter and held that tax could not be levied on the full contract value. Printing of bills was treated as distinct from billing itself and was held not to fall within Business Auxiliary Service. The assessee therefore obtained relief on both issues. Case-Laws Service Tax Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380842