https://www.taxtmi.com/caselaws?id=33118 The Authority held that service tax is payable on the re-rubberizing charges collected for reconditioning used old rollers, as it amounts to repair or reconditioning of goods. The sale of materials used in reconditioning does not attract separate service tax under 'repairs.' The value of materials sold can be excluded from the taxable value of services if the conditions of Notification No. 12/2003-S.T. are met. en-us Tue, 31 Mar 2009 00:00:00 +0530 Wed, 09 Sep 2009 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33118 The Authority held that service tax is payable on the re-rubberizing charges collected for reconditioning used old rollers, as it amounts to repair or reconditioning of goods. The sale of materials used in reconditioning does not attract separate service tax under 'repairs.' The value of materials sold can be excluded from the taxable value of services if the conditions of Notification No. 12/2003-S.T. are met. Case-Laws Service Tax Tue, 31 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33118