Car service

Dear Members

Mr. X goes to a car dealer to get his car serviced.

Car dealer charges for labour and for certain parts replaced as a part of service.

Now in my view this is a case of Composite Supply where element of service (labour) is a principal supply and supply of parts (goods) being ancillary supply.

And entire taxable value should be charged at a rate of princiapl supply (supply of labour service).

Am i right?

If not, why?

regards

shivani