Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 847 - AT - Service TaxValuation - inclusion of installation charges in assessable value - Demand of service tax on the whole composite amount (value of goods + installation charges) - Held that:- The appellant has discharged central excise duty on the whole amount. This being so, the differential demand of service tax confirmed on the basis that for a short period of three months i.e., from 8.12.2008 to 28.212009, the rate of service tax being higher than excise duty appears to be totally unsound application of fiscal statutory provisions. It does not find sustenance either under Central Excise or the Finance Act, 1994 - appeal allowed - decided in favor of appellant.
|