https://www.taxtmi.com/caselaws?id=34641 In tyre retreading treated as a works contract, the separately identified value of materials sold in the course of providing the service was not includible in the service tax base when VAT had been paid on those materials. The Tribunal applied the principle that a service tax valuation cannot include the value of goods transferred as part of the transaction where the material component is separately shown in the invoice and taxed as goods. It also held that Notification No. 12/2003-ST extends to goods and materials sold by the service provider to the recipient, so the material portion was deductible from the gross taxable value and the exemption was available. en-us Tue, 24 Mar 2009 00:00:00 +0530 Mon, 02 Nov 2009 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34641 In tyre retreading treated as a works contract, the separately identified value of materials sold in the course of providing the service was not includible in the service tax base when VAT had been paid on those materials. The Tribunal applied the principle that a service tax valuation cannot include the value of goods transferred as part of the transaction where the material component is separately shown in the invoice and taxed as goods. It also held that Notification No. 12/2003-ST extends to goods and materials sold by the service provider to the recipient, so the material portion was deductible from the gross taxable value and the exemption was available. Case-Laws Service Tax Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34641