https://www.taxtmi.com/forum/issue?id=105949 The legal question is whether service tax must be included in the VAT base for works contracts. Established principle: taxes statutorily authorised to be collected from purchasers do not form part of sale consideration; the Finance Act authorises collection of service tax, so service tax should not form part of the sale price. A Kerala VAT authority clarification requires VAT after adding service tax, a position the commentator considers inconsistent with the cited precedent and statutory collection authority. en-us Thu, 01 Aug 2013 18:07:23 +0530 Thu, 23 Jan 2025 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105949 The legal question is whether service tax must be included in the VAT base for works contracts. Established principle: taxes statutorily authorised to be collected from purchasers do not form part of sale consideration; the Finance Act authorises collection of service tax, so service tax should not form part of the sale price. A Kerala VAT authority clarification requires VAT after adding service tax, a position the commentator considers inconsistent with the cited precedent and statutory collection authority. Discussion-Forum VAT / Sales Tax Thu, 01 Aug 2013 18:07:23 +0530 https://www.taxtmi.com/forum/issue?id=105949