https://www.taxtmi.com/caselaws?id=758457 CESTAT New Delhi held that service tax recovery under section 73(2) of Finance Act, 1994 was unjustified. The case involved repair and maintenance services provided with materials. The Tribunal ruled that when invoices separately show goods value and service charges, service tax applies only to service/labour charges, not spare parts value. Since the contract was composite involving both goods supply and services, and service tax wasn't leviable on composite contracts until 01.07.2012 while the period was April 2009 to June 2012, the Commissioner's order including spare parts value in assessable service value was unsustainable. The impugned order dated 30.07.2018 was set aside and appeal allowed. en-us Fri, 13 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 12:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758457 CESTAT New Delhi held that service tax recovery under section 73(2) of Finance Act, 1994 was unjustified. The case involved repair and maintenance services provided with materials. The Tribunal ruled that when invoices separately show goods value and service charges, service tax applies only to service/labour charges, not spare parts value. Since the contract was composite involving both goods supply and services, and service tax wasn't leviable on composite contracts until 01.07.2012 while the period was April 2009 to June 2012, the Commissioner's order including spare parts value in assessable service value was unsustainable. The impugned order dated 30.07.2018 was set aside and appeal allowed. Case-Laws Service Tax Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758457