Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1442 - AT - Service TaxValuation - inclusion of value of the goods sold separately on which VAT paid, in the assessable value - Section 67 readwith Service Tax (Determination of Value) Rules, 2006 - Held that:- The appellant’s transaction with their customers consist of sale as well as service, which are clearly identifiable. Moreover, when the appellant pay Sales Tax/VAT on the consumables and spare parts used by them for servicing, that transaction would have to be considered as sale and, hence, the same cannot be made part of the value of the service. In identical issue was the subject matter of various decisions of the Tribunal, wherein stands held that the value of the goods sold separately on payment of VAT would not constitute part of the value of the services. Appeal allowed - decided in favor of appellant.
|