Taxable value for completion and finishing services: whether materials consumed must be included; appeal dismissed, order upheld. The dominant issue was whether the taxable value for completion and finishing services required inclusion of the value of materials consumed in providing ...
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Taxable value for completion and finishing services: whether materials consumed must be included; appeal dismissed, order upheld.
The dominant issue was whether the taxable value for completion and finishing services required inclusion of the value of materials consumed in providing such services. Applying the service tax valuation principle that tax is leviable on the service component where the assessee has correctly discharged tax on the service portion, the SC found no legal infirmity in the CESTAT's conclusion that service tax had been properly paid on the service element without adding the value of materials consumed. Consequently, the impugned CESTAT order was upheld and the appeal was dismissed.
The Supreme Court of India dismissed the Civil Appeal due to lack of grounds to interfere with the impugned Order dated 31.10.2019 passed by the Customs Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The delay was condoned, and the pending application was disposed of.
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