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2014 (2) TMI 1137 - AT - Service TaxValuation of goods - Goods sold in the execution of works contract of repair and maintenance - Held that:- Finance Act, 1994 is not a Commodity Taxation Law. As a result of which the goods which were deemed to be sold in the execution of works contract that shall not enter into the purview of the levy of the service tax. What that is intended by Finance Act, 1994 is levy of service tax on the taxable service provided - Following decision of CCE Vs. M/s Kailash Transformers [2014 (2) TMI 1136 - CESTAT NEW DELHI] - Decided in favour of assessee.
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