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Commissioner of Service Tax Versus M/s G.K. Vale & Company

2016 (1) TMI 769 - KARNATAKA HIGH COURT

Valuation - exclusion of cost of goods used for providing taxable services - where the goods were neither sold nor reflected in invoice, nor VAT is paid/discharged on it - Scope of Notification No.12/2003-ST dated 20.06.2003 - Held that:- Having rega .....

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eal being dismissed as not maintainable, answering the substantial questions of law in this appeal does not arise. - CEA No. 18/2015 - Dated:- 7-1-2016 - N. K Patil And S. Sujatha, JJ. For the Appellant : Sri Jeevan J. Neeralgi, Adv For the Responden .....

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ervice Tax Appellate Tribunal, South Zonal Bench, Bengaluru and to uphold the Order passed in Appeal No.351/2012 dated 27.12.2012, raising the following substantial questions of law. i) Under the given circumstances, whether assessee can claim benefi .....

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of Hon ble Supreme Court in; a. C K JIDHEESH v/s. UOI [2006 (1) STR 3 (SC)]. b. Rainbow Colour Lab Vs. State of M.P. -[ 2002-TIOL-373-SC-CT] c. BSNL Vs. Union of India - [2006-TIOL-15-SC-CT-LB] d. STO Vs. B.C. Kame 1976 (12) TMT 164 -Supreme Court of .....

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r the appellant and learned counsel for the respondent. 3. At the outset, learned counsel for the respondent submitted that the instant appeal is liable to be dismissed as not maintainable. To substantiate the said submission, he placed reliance on t .....

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