https://www.taxtmi.com/caselaws?id=445079 In maintenance and repair activity, service tax was not payable on the value of goods or materials sold where the invoices separately showed material and service charges, VAT had been paid on the material portion, and supporting evidence showed that the actual service component was lower than the percentage adopted by the taxpayer. Because the amount subjected to service tax exceeded the taxable service value, the alleged short payment was not established. The exclusion of the value of goods sold was accepted, and the demand could not be sustained. en-us Wed, 11 Oct 2023 00:00:00 +0530 Tue, 31 Oct 2023 09:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445079 In maintenance and repair activity, service tax was not payable on the value of goods or materials sold where the invoices separately showed material and service charges, VAT had been paid on the material portion, and supporting evidence showed that the actual service component was lower than the percentage adopted by the taxpayer. Because the amount subjected to service tax exceeded the taxable service value, the alleged short payment was not established. The exclusion of the value of goods sold was accepted, and the demand could not be sustained. Case-Laws Service Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445079