Payments subjected to Service Tax cannot be Recharacterized as Sale of Goods to Levy VAT or Sales Tax: Allahabad HC [Read Order]

An activity once taxed as a service cannot be taxed again as a sale of goods. This principle is crucial for ensuring fairness in the tax system and avoiding undue tax burdens on taxpayers, rules Allahabad HC
Payments - Service Tax - Recharacterized - Sale of Goods - Levy VAT - Sales Tax - Allahabad HC - taxscan

In a significant ruling a Single Bench of the Allahabad High Court held that the payments subjected to service tax cannot be recharacterized as sale of goods to levy value added tax ( VAT ) or sales tax. In the instant case, first appellate authority had concluded that the dealer/respondent had sold his brand name/title…

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