2018 (5) TMI 985 - AT - Service Tax

Taxability - Drawings and designs - whether the same activity cannot be taxed as goods and as services? - Held that: - In view of the various decisions rendered by the Tribunal that the taxation of goods and that of services are mutually and explicitly conceived levies, it is clear that the same activity cannot be taxed as goods and as services - appeal allowed - decided in favor of appellant.