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1. Valuation - Retreading of tyres - in the case of retreading of tyres where the invoices are showing deemed sale of certain percentage of material the benefit of...

2. Valuation - inclusion of cost of material in the value of repair and maintenance services provided during warranty period - VAT was being paid on material - notification...

3. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

4. Management, Maintenance or Repair Service - Retreading of tyres - The appellant was not eligible for the benefit of notification No. 12/03-ST and was liable to discharge...

5. Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST...

6. Valuation of goods - divisible contract of repair and maintenance - benefit of Notification no. 12/2003-ST dated 28th June, 2003 - value of goods not to be included - AT

7. Reduction of cost of goods from the value of services - Benefit of N/N. 12/2003 ST date 20.06.2003 - maintenance and repair service - There is no requirement to indicate...

8. Valuation of taxable services - deduction of cost of material as 80% based on contract - Notification 12/2003-ST dated 20.06.2003 - Benefit of exemption allowed - AT

9. Levy of service tax - benefit of exemption Notification No.12/2003, dated 26.06.2003 will be allowable to the cost of the study materials - AT

10. Valuation - deduction of value of material used in the retreading of tyres - Notification No. 12/2003-ST dated 20.6.2003 - Merely because no rules are framed for...

11. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

12. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

13. Completion and finishing services – benefit of Notification No. 1/2006-S.T. as well as 12/2003 not allowed even if VAT has been paid on material involved - AT

14. The applicant's services related to a naval vessel do not qualify as "Maintenance, repair or overhaul services" (MRO services) under Entry 25(ib) of Notification No....

15. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.