https://www.taxtmi.com/caselaws?id=756501 Repair and maintenance activity involving supply of spares and other goods was treated as a works contract because the contract documents and invoices indicated transfer of goods in execution of the arrangement. The documentary record also showed a VAT element and supported classification of the activity as maintenance or repair service under the works contract framework. On that basis, valuation under Rule 2A of the Service Tax (Determination of Value) Rules, 2006 applied, with service tax payable on 70% of the gross amount charged. The demand on the alleged differential amount was therefore unsustainable. en-us Fri, 02 Aug 2024 00:00:00 +0530 Mon, 05 Aug 2024 07:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756501 Repair and maintenance activity involving supply of spares and other goods was treated as a works contract because the contract documents and invoices indicated transfer of goods in execution of the arrangement. The documentary record also showed a VAT element and supported classification of the activity as maintenance or repair service under the works contract framework. On that basis, valuation under Rule 2A of the Service Tax (Determination of Value) Rules, 2006 applied, with service tax payable on 70% of the gross amount charged. The demand on the alleged differential amount was therefore unsustainable. Case-Laws Service Tax Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756501