https://www.taxtmi.com/caselaws?id=440847 The Tribunal held that consumables sold separately during vehicle servicing, with VAT paid, should not be included in the gross value of the service for service tax purposes. The Tribunal referenced precedents and concluded that when consumables are sold on a principal-to-principal basis and VAT is paid, they constitute a sale of goods, not part of the service transaction. Therefore, service tax should only be levied on the service component. The Tribunal allowed the appeal, emphasizing that the issue has been settled and the value of goods subject to VAT cannot be included in the assessable value for service tax. en-us Fri, 14 Jul 2023 00:00:00 +0530 Wed, 26 Jul 2023 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440847 The Tribunal held that consumables sold separately during vehicle servicing, with VAT paid, should not be included in the gross value of the service for service tax purposes. The Tribunal referenced precedents and concluded that when consumables are sold on a principal-to-principal basis and VAT is paid, they constitute a sale of goods, not part of the service transaction. Therefore, service tax should only be levied on the service component. The Tribunal allowed the appeal, emphasizing that the issue has been settled and the value of goods subject to VAT cannot be included in the assessable value for service tax. Case-Laws Service Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440847