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2015 (7) TMI 1007 - CESTAT AHMEDABADValuation - deduction of value of material used in the retreading of tyres - Denial of benefit of Notification No. 12/2003-ST dated 20.6.2003 - Held that:- Service Tax can be levied on the service component of any contract involving service with sale of goods, etc. Computation of service component is a mater of detail and not a matter relating to validity of imposition of service tax. It is procedural and a matter of calculation. Merely because no rules are framed for computation, it does not follow that no tax is leviable. - Matter remanded back - Decision in the case of G.D. Builders vs. UOI [2013 (11) TMI 1004 - DELHI HIGH COURT] followed - Decided in favour of assessee.
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