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2017 (12) TMI 1173 - AT - Service TaxAbatement - maintenance and repair service - Case of Revenue is that as no sale of materials have taken place, the respondents are not eligible for abatement as per N/N. 12/2003-ST dated 20.6.2003 - Held that: - It is not disputed that the respondents have discharged the sales tax on the works contract under section 7C of TNGST Act, 1959. So also they have informed the department vide letter dated 19.3.2005 addressed to the Assistant Commissioner of Service Tax, Chennai that they have proper inventory system to arrive the value of material sold to each customer - respondents having discharged the sales tax on 70% of the contracted value, they are eligible for abatement as per the notification - appeal dismissed - decided against Revenue.
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