Service Tax not leviable on Sale of Goods or by Way of Including Value of Goods in Service: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the service tax is not leviable on sale of goods or by way of including value of goods in service. Show cause notices were issued to the Appellant, demanding service tax on the said price differential in respect…
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