https://www.taxtmi.com/caselaws?id=420283 Composite contracts involving supply of materials cannot be assessed as pure service contracts for service tax purposes; the service element must be separated from the value attributable to goods before any levy is determined. Services rendered to educational or non-commercial institutions also require independent examination for exemption, and any trading or sale component is outside service tax. The demand was therefore not sustainable on the departmental classification adopted and the matter required fresh determination of liability, if any, only on the taxable service component after excluding exempt and non-taxable elements. en-us Mon, 28 Mar 2022 00:00:00 +0530 Thu, 31 Mar 2022 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420283 Composite contracts involving supply of materials cannot be assessed as pure service contracts for service tax purposes; the service element must be separated from the value attributable to goods before any levy is determined. Services rendered to educational or non-commercial institutions also require independent examination for exemption, and any trading or sale component is outside service tax. The demand was therefore not sustainable on the departmental classification adopted and the matter required fresh determination of liability, if any, only on the taxable service component after excluding exempt and non-taxable elements. Case-Laws Service Tax Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420283