https://www.taxtmi.com/caselaws?id=470852 Comprehensive maintenance and repair contracts involving spare parts require exclusion of the actual value of goods transferred from the taxable service portion where that value is ascertainable and VAT or sales tax has been paid. For the period after 1 July 2012, Rule 2A(i)(c) applies in such circumstances; the deemed valuation method under Rule 2A(ii) applies only when the value of transferred goods cannot be determined. VAT and service tax operate in distinct fields, so service tax cannot extend to the goods component. Accordingly, including VAT-paid spare-part values in the service-tax demand was unsustainable. en-us Wed, 23 Aug 2023 00:00:00 +0530 Tue, 11 Aug 2026 15:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470852 Comprehensive maintenance and repair contracts involving spare parts require exclusion of the actual value of goods transferred from the taxable service portion where that value is ascertainable and VAT or sales tax has been paid. For the period after 1 July 2012, Rule 2A(i)(c) applies in such circumstances; the deemed valuation method under Rule 2A(ii) applies only when the value of transferred goods cannot be determined. VAT and service tax operate in distinct fields, so service tax cannot extend to the goods component. Accordingly, including VAT-paid spare-part values in the service-tax demand was unsustainable. Case-Laws Service Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470852