Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 154 - AT - Service TaxWaiver of pre deposit - Composite contract for Sale and service - Benefit of Notification No.19/2003-ST and Notification No.1/2006-ST - Section 65(105)(39a) - sale, supply and installation of Computers and Software - Held that:- prima facie, explicate the principle that the value of a transaction which is liable to or has been assessed to levy of sales tax must be considered outside the scope of the taxable value for the purpose of levy of Service Tax, under the Act. This apart, the process followed by the adjudicating authority in suo motu applying the benefits of exemptions Notifications and failing to assess the taxable value of the services provided or in analyzing the validity of the Petitioner’s claim that only 2% of the value of the contracts was attributable to the taxable service component, appears fallacious - Stay granted.
|