Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1285 - AT - Service TaxWorks contract - Valuation - break-up of cost of material and service charges was given separately, tax paid on service charges only - whether the appellant required to pay service tax on the whole of the gross value of the retreding charges? - Held that: - involvement of goods and services in a contract renders that to be Works Contract. In the case of Imagic Creative Pvt Ltd. Vs Commissioner of Commercial Taxes [2008 (1) TMI 2 - Supreme Court of India] it was noticed that when the invoices bifurcated service element distinctly showing goods used in the contract for levy of sales tax, Hon'ble court held that the service aspect is only taxable under Union List and State government has no jurisdiction to impose sales tax thereon - no levy of service tax on the value of goods used in tyre retreading as distinctly shown by appellant in its invoices - appeal allowed - decided in favor of appellant.
|