https://www.taxtmi.com/caselaws?id=345232 In composite erection and installation contracts, where VAT was discharged on the materials supplied, the same material value could not again be included in the service tax base. The Tribunal applied the principle that a value already subjected to State sales tax treatment cannot be doubly taxed as part of the taxable service value, and the reversal of CENVAT credit did not alter that position. On that reasoning, the demand of service tax on the value of materials was held unsustainable. en-us Wed, 15 Mar 2017 00:00:00 +0530 Mon, 10 Jul 2017 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345232 In composite erection and installation contracts, where VAT was discharged on the materials supplied, the same material value could not again be included in the service tax base. The Tribunal applied the principle that a value already subjected to State sales tax treatment cannot be doubly taxed as part of the taxable service value, and the reversal of CENVAT credit did not alter that position. On that reasoning, the demand of service tax on the value of materials was held unsustainable. Case-Laws Service Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345232