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2009 (9) TMI 163 - AT - Service TaxManagement, maintenance or repair service – valuation - benefit of the Notification No.12/2003-ST. - abatement of value of the goods and materials sold by appellant-service provider - appellant entered fixed price quotation for doing work of Ministry of Defence - appellant has produced invoices which would clearly indicate that there is a sale of the parts/ materials and there is also an element of labour charges charged separately. In view of this when there is a clear distinction available between the sales of the materials/parts and the labour charges, we are of the opinion that the impugned order which confirms the demand on the amount of the materials/parts sold and used for rendering of repair and maintenance service is incorrect and the impugned order to that extent is liable to be set aside
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