Service Tax - Valuation - Works contract or not - exclusion of value of...

Service Tax

Valuation - Works contract or not - exclusion of value of material on which VAT has been paid - Commissioner (Appeals) has dropped the demand holding that the activity of the respondent is a works contract service though chargeable to service tax but the value for the material as has already been assessed for the purposes of VAT cannot be considered as the value for assessing service tax liability. - Appeal of the revenue dismissed - AT

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