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2015 (10) TMI 1998 - AT - Service TaxValuation - reduction of value of material supplied from the value of service - issue of sale tax / VAT was under dispute with the state government, which has now settled - appellant had paid sales tax / VAT after settlement - Benefit of Notification No.12/2003-ST dated 20.6.2003 - management, maintenance or repair service - Held that:- On the aspect of liability of the sales tax/ VAT on the goods supplied by the Appellant, the matter went up to Hon'ble Supreme Court and after the intervention of the Hon'ble Supreme Court, the disputed parties, namely the appellant and the respective state governments had settled the issue - it is prudent to remit the case to the adjudicating authority for deciding the issue of abatement of value of the materials supplied and applicability of Notification No.12/2003-ST dated 20.6.2003 afresh. Consequently, the impugned orders are set aside and the matter is remitted to the ld. adjudicating authority - Matter remanded back - Decided in favour of assessee.
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