https://www.taxtmi.com/caselaws?id=780539 CESTAT (Delhi) AT held that two agreements-one for sale of consumables/spares and one for support/maintenance-are distinct contracts, not a single composite contract. VAT was paid on the goods and there was no evidence it related to other items; therefore the value of consumables/spares cannot be included in the gross value of taxable service. Relying on settled law that sale of goods during maintenance may constitute a sale, the tribunal set aside the service-tax demand and allowed the appeal. en-us Thu, 30 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780539 CESTAT (Delhi) AT held that two agreements-one for sale of consumables/spares and one for support/maintenance-are distinct contracts, not a single composite contract. VAT was paid on the goods and there was no evidence it related to other items; therefore the value of consumables/spares cannot be included in the gross value of taxable service. Relying on settled law that sale of goods during maintenance may constitute a sale, the tribunal set aside the service-tax demand and allowed the appeal. Case-Laws Service Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780539