Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and installation, and the sale value has already suffered excise duty. If the sale invoice covers all elements without separate consideration for services, there is no available amount to charge service tax. The Tribunal relied on its previous decisions holding that in such cases involving manufacturing, sale of goods at a particular price, and incidental services, no service tax can be demanded once the entire value is towards sale and has suffered excise duty. The demand was held unsustainable, and the appeal was dismissed.
No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and installation, and the sale value has already suffered excise duty. If the sale invoice covers all elements without separate consideration for services, there is no available amount to charge service tax. The Tribunal relied on its previous decisions holding that in such cases involving manufacturing, sale of goods at a particular price, and incidental services, no service tax can be demanded once the entire value is towards sale and has suffered excise duty. The demand was held unsustainable, and the appeal was dismissed.
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