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2019 (2) TMI 312 - AT - Service TaxValuation - maintenance and repair service - inclusion of value of the raw materials/ inputs/items used in providing such services in assessable value - Held that:- The items used in repair activities have already discharged the VAT liability and there is no dispute about the same - Further the Appellate Authority has referred the various decisions including the decision of Hon'ble Allahabad High Court in the case of Balaji Tirupati Enterprises [2014 (1) TMI 404 - ALLAHABAD HIGH COURT] for holding that the value of the items will not be added to the value of services - demand set aside - appeal dismissed - decided against Revenue.
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