2008 (8) TMI 207 - AT - Service Tax

Annual Maintenance Contract – valuation – value of materials i.e. spare parts are also supplied in the course of the service of AMC - data provided by the appellant shows that adoption of 30 per cent of the value of the contract towards value of services rendered appears to be reasonable in the light of the payment of sales tax on the 70 per cent value which has also been accepted – held that since sales tax is paid on value of goods (spare parts) supplied, service tax is not leviable on them