https://www.taxtmi.com/caselaws?id=394960 The High Court allowed the appeal, setting aside the Tribunal's order. It held that the use of materials in retreading old tyres constitutes a sale of goods under Article 366(29A)(b) of the Constitution. The value of taxable service should exclude the cost of such goods. The term 'sale' in exemption Notification No.12/03-ST includes deemed sales, and the appellant is entitled to the exemption, subject to providing documentary proof of the value of goods sold. The substantial questions of law were answered in favor of the assessee. en-us Fri, 13 Mar 2020 00:00:00 +0530 Thu, 30 Apr 2020 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394960 The High Court allowed the appeal, setting aside the Tribunal's order. It held that the use of materials in retreading old tyres constitutes a sale of goods under Article 366(29A)(b) of the Constitution. The value of taxable service should exclude the cost of such goods. The term 'sale' in exemption Notification No.12/03-ST includes deemed sales, and the appellant is entitled to the exemption, subject to providing documentary proof of the value of goods sold. The substantial questions of law were answered in favor of the assessee. Case-Laws Service Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394960