Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 718 - AT - Service TaxValuation - Service of Motor Vehicle - Business Auxiliary Service - whether the value of the consumable and parts on which the VAT stands paid by the appellant is required to be included in the value of services so provided by the appellant or not? HELD THAT:- The issue decided in the case of M/S. SAMTECH INDUSTRIES AND OTHERS VERSUS CCE. KANPUR AND OTHERS [ 2014 (4) TMI 995 - CESTAT NEW DELHI ], where it was held that value of goods used for providing the service, which had been shown by the appellant separately in their invoices and on which Sales Tax/VAT had been paid, cannot be included for assessable value and no Service Tax can be charged on the same. Appeal allowed - decided in favor of appellant.
|