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2018 (4) TMI 296 - AT - Service TaxValuation - inclusion of VAT - whether service tax is required to be paid on the entire consideration received by the appellant towards providing the service of retreading which also included the value of the goods used in such service on which the value added tax also has been paid? - Held that: - the issue is squarely covered by the decision in the case of Safety Retreading Co, P, Ltd. Vs, CCE, Salem [2017 (1) TMI 1110 - SUPREME COURT], where it was held that The finding of the appellate Tribunal that it is the entire of the gross value of the service rendered that is liable to service tax, in our considered view, does not lay down the correct proposition of law which, according to us, is that an assessee is liable to pay tax only on the service component which under the State Act has been quantified at 30%. Appeal allowed - decided in favor of appellant.
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