Only Service tax when without material, but with VAT when any cost of part/s included in the bill.
Both going to get submerged in GST
VAT is state subject, also depends upon material catagories.
Service tax @ 15% including cess, when segregated values applied.
But under composite value service tax is taken as 70% of the total amount.
Its the service tax charged over the aggregate bill amount of labour charge along with replaced spares. In this case service portion is taken as 70% of the bill amount.
CAclubindia
