Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]

By Yogitha S. Yogesh - On September 2, 2023 11:30 am - 2 mins read

Goods - Services - Separately -Invoice - Sales- Tax-VAT - Assessable- Value- Service- Tax -CESTAT-TAXSCAN

The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no service tax is demandable when the goods used for providing services are shown separately in invoices on which Sales Tax /Value Added Tax (VAT) is paid. Based on third-party information, the investigation was conducted against the Appellant M/s Fast…

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