TMI BlogDispute Over Service Tax on Transformer Repairs: Labor Charges vs. Material Sales Under Contract Valuation Rules.Valuation - repair and maintenance of the transformers - composite contract or not - appellants paid service tax only on the ‘Labour Charges' - no service tax would be leviable on the value of the materials sold - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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