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2014 (1) TMI 514 - AT - Service TaxValuation - Whether the value of the goods used by the appellant while carrying out repair activities is required to be added in the value of the services - Held that:- One part of the contract relates to the scope of repair work and the other part of the contract relates to supply of parts. We have also seen the sample invoices raised by the appellant where the value of the goods / inputs used by them for replacing the old parts have been shown separately - if an assessee, while carrying out of the annual maintenance contract, also used certain goods for the said purpose, the cost of which goods has to be borne by the buyer, it has to be treated as sale of the goods and not part of services - Following decision of CC&CE vs. Balaji Tirupati Enterprises [2014 (1) TMI 404 - ALLAHABAD HIGH COURT] - Decided in favour of assessee.
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