Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1291 - AT - Service TaxExemption under notification no. 12/2013 dated 01.07.2003 - bullet proofing services - the vehicles in issue are supplied by the customer and on such vehicles, bullet proofing is done by the appellant. This activity is amounting to production. On the material portion used VAT is paid - whether benefit of notification is to be extended to appellant or not? - Held that: - the material where the VAT has already been paid cannot be brought to the service tax levy; otherwise it would amount to double taxation. However, where the VAT is not paid the value of the goods as well as the service is subject to the service tax - the adjudicating authority is to ascertain where VAT has been paid and in those cases value of the component will be excluded and wherever the VAT is not paid that can be brought under the clutch of the service tax including the value of the goods as well as the service - appeal allowed by way of remand.
|