https://www.taxtmi.com/caselaws?id=32929 In tyre re-treading services, material value separately identified in purchase invoices, customer invoices and sales tax records could be excluded from the service tax base where the transaction showed distinct elements of sale of goods and provision of service. The material component was shown to be valued on an actual basis from MRF invoices, and sales tax had been paid on that component. On those facts, the value of goods sold could not form part of the taxable value, and Notification No. 12/2003-S.T. was held applicable. The service tax demand was therefore unsustainable. en-us Tue, 16 Dec 2008 00:00:00 +0530 Wed, 22 Apr 2009 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32929 In tyre re-treading services, material value separately identified in purchase invoices, customer invoices and sales tax records could be excluded from the service tax base where the transaction showed distinct elements of sale of goods and provision of service. The material component was shown to be valued on an actual basis from MRF invoices, and sales tax had been paid on that component. On those facts, the value of goods sold could not form part of the taxable value, and Notification No. 12/2003-S.T. was held applicable. The service tax demand was therefore unsustainable. Case-Laws Service Tax Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32929