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2017 (7) TMI 344 - AT - Service TaxAbatement of value of material - N/N. 12/2003-ST dated 20th June 2003, as amended by N/N. 12/2004-ST dated 10th September 2004 - Held that: - reliance placed in the case of Sobha Developers Ltd. Versus Commissioner of Central Excise and Service Tax, Bangalore [2009 (9) TMI 342 - CESTAT, BANGALORE], where it was held that the decision of the commissioner to collect service tax on the value on which the assessee had already paid State Vat was contrary to the principal of fiscal federalism adopted in the constitution. Thus the demand is not sustainable - the appellant had discharged VAT on the materials supplied in those composite contracts undertaken by them. The decision of the Tribunal is unambiguously clear that discharge of VAT liability would preclude the levy of service tax on the value of those goods - appeal allowed - decided in favor of appellant.
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