https://www.taxtmi.com/caselaws?id=351229 The Appellate Tribunal CESTAT New Delhi dismissed the Revenue's appeal regarding service tax liability of the respondent under "erection, commissioning and installation service." The Tribunal held that the respondent, engaged in the sale and installation of medical equipment, was not liable for service tax as they had paid VAT on the full consideration, treating all transactions as sale transactions. The Tribunal emphasized that under the Finance Act, 1994, service tax liability arises only for the value of service in a works contract, and since VAT was paid for the full value, no additional tax liability existed. en-us Mon, 16 Oct 2017 00:00:00 +0530 Wed, 22 Nov 2017 08:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351229 The Appellate Tribunal CESTAT New Delhi dismissed the Revenue's appeal regarding service tax liability of the respondent under "erection, commissioning and installation service." The Tribunal held that the respondent, engaged in the sale and installation of medical equipment, was not liable for service tax as they had paid VAT on the full consideration, treating all transactions as sale transactions. The Tribunal emphasized that under the Finance Act, 1994, service tax liability arises only for the value of service in a works contract, and since VAT was paid for the full value, no additional tax liability existed. Case-Laws Service Tax Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351229