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SC: Assessee to Pay Service Tax on Service Element; Sales Tax on Goods Transferred in Works Contract - (05 May 2023)

SERVICE TAX

Supreme Court has held that assessee has to pay service tax on the service element of the works contract and can claim CENVAT Credit only on the said amount, while he must pay sales tax on the goods transferred in works contract.

Tags : SUPREME COURT   SERVICE TAX   WORKS CONTRACT   SALES TAX  

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