https://www.taxtmi.com/caselaws?id=786866 Where repair and maintenance invoices separately disclose spare parts and labour, the value of spare parts sold on payment of VAT is excluded from the taxable service value for service tax. The service component alone remains taxable, so a composite levy on the full invoice value is not sustainable on these facts. Vehicle painting work using paints purchased on VAT payment and executed with the appellant's labour is treated as works contract service, which preserves entitlement to abatement under the Service Tax (Determination of Value) Rules, 2006. The confirmed demands were therefore set aside and the tax dispute was decided in favour of the appellant. en-us Fri, 06 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786866 Where repair and maintenance invoices separately disclose spare parts and labour, the value of spare parts sold on payment of VAT is excluded from the taxable service value for service tax. The service component alone remains taxable, so a composite levy on the full invoice value is not sustainable on these facts. Vehicle painting work using paints purchased on VAT payment and executed with the appellant's labour is treated as works contract service, which preserves entitlement to abatement under the Service Tax (Determination of Value) Rules, 2006. The confirmed demands were therefore set aside and the tax dispute was decided in favour of the appellant. Case-Laws Service Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786866