No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]

By Shabna Rahim - On August 12, 2023 11:30 am - 2 mins read

No Service Tax Leviable on Composite Contract for - Repair of Vehicle which Entails - Supply of Goods and Services before the Period - CESTAT - TAXSCAN

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax is not leviable on composite contracts for the maintenance and repair of vehicles which entails both the supply of goods and services before the period of 01.07.2012. Ford India Pvt. Ltd, the appellant assessee are manufacturers of cars and…

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