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2010 (4) TMI 537 - CESTAT, BANGALOREManagement, maintenance or repair service - the issue involved in this case is regarding the Service Tax liability under the category of "Management, Maintenance or Repair Service". The appellant herein repairs the transformers of the State Electricity Board in the premises of the State Electricity Board. Assessee contended that while repairing transformers, it was also using material on which sales tax was paid by it and, therefore, it was not liable to pay service tax on total amount. Held that - assessee paid sales tax on material consumed while repairing transformers, benefit of deduction of such amount from value for charging service tax could not be denied to it. Thus matter remanded for deciding afresh.
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