https://www.taxtmi.com/caselaws?id=341187 The Appellate Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision to set aside the demand of Service Tax against the respondent-assessee. The Tribunal agreed that as the respondent had already paid Sales Tax on the material portion under a composite contract, no additional Service Tax could be imposed. The judgment emphasized the necessity of accurately classifying contracts involving material supply and repair services to ascertain the liability for indirect taxes such as Service Tax, Excise Duty, and Sales Tax. en-us Mon, 20 Mar 2017 00:00:00 +0530 Mon, 17 Apr 2017 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341187 The Appellate Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision to set aside the demand of Service Tax against the respondent-assessee. The Tribunal agreed that as the respondent had already paid Sales Tax on the material portion under a composite contract, no additional Service Tax could be imposed. The judgment emphasized the necessity of accurately classifying contracts involving material supply and repair services to ascertain the liability for indirect taxes such as Service Tax, Excise Duty, and Sales Tax. Case-Laws Service Tax Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341187