Services with Materials: Classify as Works Contract, Not Maintenance or Business Support. Tax Demand Unjustified.

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....Classification of services - if the services have been provided along with material and the value of material supplied cannot be vivisected, in that circumstance, the appropriate classification of the service shall be Works Contract service - there is no merit in the impugned order demanding service tax from M/s. Xerox under the category of Maintenance and Repair Services/ Business Support Service. - AT....