Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1445 - CESTAT, NEW DELHIExtract: ....... are not liable to be included in the gross value received for the taxable service provided, since the Finance Act, 1994 is not a commodity taxation law and that only the service component of a transaction is liable to be taxed. Following the judgment in Kailash Transformers, we allow the appeal after waiving pre-deposit; with no order as to costs.
|