https://www.taxtmi.com/caselaws?id=469218 Separate invoices for goods and service portions, with VAT paid on the goods component, were held sufficient to defeat the allegation of artificial bifurcation in a works contract service valuation dispute. The adjudicating authority had accepted that the service element was taxed in accordance with Rule 2A of the Service Tax (Determination of Value) Rules, 2006, and that valuation was correctly applied on the service portion. On those facts, the demand based on alleged artificial splitting of material and service value could not be sustained, and the Revenue's challenge to the respondent's valuation failed. en-us Tue, 29 Jul 2025 00:00:00 +0530 Wed, 10 Jun 2026 20:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469218 Separate invoices for goods and service portions, with VAT paid on the goods component, were held sufficient to defeat the allegation of artificial bifurcation in a works contract service valuation dispute. The adjudicating authority had accepted that the service element was taxed in accordance with Rule 2A of the Service Tax (Determination of Value) Rules, 2006, and that valuation was correctly applied on the service portion. On those facts, the demand based on alleged artificial splitting of material and service value could not be sustained, and the Revenue's challenge to the respondent's valuation failed. Case-Laws Service Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469218