https://www.taxtmi.com/caselaws?id=461109 The cost of goods supplied during repair and replacement of damaged container parts could not be added to the taxable value of the repair and maintenance service where the invoices separately showed labour and material charges and the materials used were supported by the record. The dispute was treated as covered by the appellant's earlier final order on the same issue, and the addition of repair material cost to the taxable value was held unsustainable. en-us Fri, 29 Mar 2019 00:00:00 +0530 Thu, 13 Mar 2025 17:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461109 The cost of goods supplied during repair and replacement of damaged container parts could not be added to the taxable value of the repair and maintenance service where the invoices separately showed labour and material charges and the materials used were supported by the record. The dispute was treated as covered by the appellant's earlier final order on the same issue, and the addition of repair material cost to the taxable value was held unsustainable. Case-Laws Service Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461109