Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1123 - CESTAT ALLAHABADValuation - correct calculation of taxable turnover by the appellant, who is engaged admittedly in ‘Works Contract Service’ mainly doing electrical work (s) - Held that: - the computation of taxable value, in respect of ‘Works Contract’ is not at all legal, as the material component was calculated also in the Sales Tax assessment of the appellant/assesse. Further, the appellant-assessee had filed detailed paper book wherein they have given copy of various documents and copy of invoices, supporting the amount of material component, as they claimed. The matter is remanded to the Adjudicating Authority, who shall decide the matter afresh, considering the documents provided by the appellant - appeal allowed by way of remand.
|