Amc

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.