CESTAT: No Service Tax Would be Applicable on Value of Materials on Which Sales Tax is Already Paid - (06 Jan 2020)
SERVICE TAX
Customs Excise and Service Tax Appellate Tribunal, Chennai has held that the spare parts etc, which have been used in the course of maintenance service, are definitely considered to be sold and when sales tax has been paid on the value of such goods, simultaneously, one cannot charge them to service tax.
Tags : CESTAT SERVICE TAX
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