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    <title>2006 (5) TMI 17 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal allowed the appeal, holding that service tax was not applicable as sales tax had already been paid on the transaction involving the sale of goods. The Tribunal emphasized the principle of mutual exclusivity between sales tax and service tax, relying on legal precedents including an Apex Court judgment. The decision highlighted the importance of maintaining jurisdictional boundaries between State sales tax and central service tax, ultimately concluding that the levy of service tax was not sustainable in this case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=649</link>
      <description>The Appellate Tribunal allowed the appeal, holding that service tax was not applicable as sales tax had already been paid on the transaction involving the sale of goods. The Tribunal emphasized the principle of mutual exclusivity between sales tax and service tax, relying on legal precedents including an Apex Court judgment. The decision highlighted the importance of maintaining jurisdictional boundaries between State sales tax and central service tax, ultimately concluding that the levy of service tax was not sustainable in this case.</description>
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      <pubDate>Thu, 25 May 2006 00:00:00 +0530</pubDate>
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