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2018 (5) TMI 1526 - AT - Service TaxValuation - inclusion of value of the raw material used in retrading of the tyres - whether the appellant are required to discharge service tax on the value of the raw material used in retrading of the tyres in addition to the service tax collected on service of retrading of Tyres? - Held that: - the issue is covered by the judgment of the Hon’ble Supreme Court in the case of Safety Retrading Co. (P) Ltd. [2017 (1) TMI 1110 - SUPREME COURT], where it was held that an assessee is liable to pay tax only on the service component - the value of the raw material used in retreading of the tyres need not be included in assessable value - appeal allowed - decided in favor of appellant.
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