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2018 (7) TMI 1386 - AT - Service TaxBusiness Auxiliary Service - activity of modification and ornamentation of motor vehicles - It is the argument of the assessee that the activity is not covered within the definition of BAS- as ‘production or processing of goods for on behalf of the clients’ - Held that:- In the facts of the present case, there are only two parties-the appellant as well as their customer. The customer has handed over the motor vehicle for carrying out the minor modifications to the assessee. It cannot be said in the facts of the present case that such processing has been done on behalf of a third party - there is no third party in the transaction which is a requirement for considering the activity as covered by BAS. Further, the entire activity has been considered and declared by the assessee as a supply of goods and VAT also stands paid. The levy of VAT as well as Service Tax is mutually exclusive and once the transaction has been considered and declared as sale of goods it is not open to reopen transaction and consider it as service. Appeal dismissed - decided against Revenue.
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