Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Court dismisses civil appeal due to respondent's consistent VAT payment, making service tax claim irrelevant.</h1> <h3>COMMISSIONER OF SERVICE TAX-V, MUMBAI Versus UFO MOVIEZ INDIA LTD.</h3> SC dismissed the civil appeal as the respondent consistently paid VAT liability for the goods, rendering the service tax claim unnecessary. - COMMISSIONER ... Levy of Service Tax - VAT liability on subject goods duly paid - HELD THAT:- In the facts of the present case as it is not disputed that the respondent had regularly paid amount towards VAT liability in respect of the subject goods during the relevant period, the question of claiming service tax thereon does not arise. Appeal dismissed. The Supreme Court of India dismissed a civil appeal as the respondent had regularly paid VAT liability for the subject goods, making the claim for service tax unnecessary.