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2016 (2) TMI 289 - CESTAT ALLAHABADValuation - repair and maintenance activities - demands have been raised on the material components utilized in repair and maintenance work of LPG cylinders carried out by the appellant holding the same to be consumables, thereby not having any element of deemed transferred of property in the same. - Held that:- the issue is no longer res-integra. It has been explained in the decision by the Apex Court that service tax and sales tax are mutually exclusive. Further following the ruling of the Apex Court in the case of Pro Lab and others (supra) and Balaji Tirupati Enterprises (All-HC)), we hold that the ld. Commissioner is in error in Levying tax on the material component involved in repair and maintenance of the cylinders carried out by the appellant. Thus, the impugned order is set aside - Decided in favor of assessee.
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