Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 54 - AT - Service TaxDemand of service tax - appellants are engaged in the business of manufacture/ import and sale of photocopiers, printers, scanners, fax machines etc. - appellants also undertake maintenance of such machines sold to their customers - Revenue was of the view that since the essential character of these contracts are for providing service of maintenance and business support and since such services could not have been provided without supply of the materials involved the contract could not be split into service component and component of supply of materials – Held that:- Once it is recognised that there is sale of goods involved in such contracts and the sale can be treated as a separate component they were eligible for the exemption under Notification No. 12/2003-ST providing exemption from goods sold in the course of providing service - value of material sold is actually more than the value for which exemption is claimed - no further service tax is due from the appellants - waiver of pre-deposit granted
|