https://www.taxtmi.com/caselaws?id=769626 CESTAT New Delhi ruled that composite maintenance and repair contracts involving supply of goods and services constitute works contracts, not service contracts simpliciter. Following SC precedent in Larsen & Toubro Ltd., such contracts were not liable to service tax prior to 01.06.2007. For the period post-01.07.2012, the show cause notices were deemed vague for failing to specify correct charging provisions. The tribunal held that service tax demand on spare parts portion for pre-01.07.2012 period was unsustainable, and VAT-paid spare parts cannot be included in taxable value for service tax. Appeal allowed, orders set aside. en-us Fri, 25 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769626 CESTAT New Delhi ruled that composite maintenance and repair contracts involving supply of goods and services constitute works contracts, not service contracts simpliciter. Following SC precedent in Larsen & Toubro Ltd., such contracts were not liable to service tax prior to 01.06.2007. For the period post-01.07.2012, the show cause notices were deemed vague for failing to specify correct charging provisions. The tribunal held that service tax demand on spare parts portion for pre-01.07.2012 period was unsustainable, and VAT-paid spare parts cannot be included in taxable value for service tax. Appeal allowed, orders set aside. Case-Laws Service Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769626