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2014 (2) TMI 1136 - AT - Service TaxValuation of goods - inclusion of price of goods - divisible contract of repair and maintenance - benefit of Notification no. 12/2003-ST dated 28th June, 2003 - Held that:- there was breakup of the consideration received by the respondent towards labour charges, and price of goods. This establishes that contract was divisible, and there was transfer of property in the execution of work contract of repair. - Exemption under Notification No. 12/2003-ST dated 28th June, 2003 allowed - Decided against Revenue.
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