https://www.taxtmi.com/caselaws?id=753977 The CESTAT Ahmedabad held that respondents providing maintenance/repair services were correctly paying service tax only on labour charges, not on the entire cost including materials used. The tribunal found that VAT was properly paid on materials, and under Rule 2A of Service Tax Valuation Rules 2006, the value adopted for VAT payment should be taken as the value of goods transferred in works contracts. The decision was supported by multiple precedents involving transformer repair activities, some confirmed by the SC when revenue appeals were dismissed. The revenue's appeal was dismissed. en-us Wed, 12 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 08:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753977 The CESTAT Ahmedabad held that respondents providing maintenance/repair services were correctly paying service tax only on labour charges, not on the entire cost including materials used. The tribunal found that VAT was properly paid on materials, and under Rule 2A of Service Tax Valuation Rules 2006, the value adopted for VAT payment should be taken as the value of goods transferred in works contracts. The decision was supported by multiple precedents involving transformer repair activities, some confirmed by the SC when revenue appeals were dismissed. The revenue's appeal was dismissed. Case-Laws Service Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753977