https://www.taxtmi.com/caselaws?id=363121 The Supreme Court upheld the Tribunal's decision to exclude material costs subject to VAT from service tax calculation, aligning with legal provisions and past judicial interpretations. The Court emphasized that service tax should only apply to the service component quantified at 30% under the State Act, not the entire gross value of the service. The judgment maintained the Commissioner (Appeals) ruling in favor of the appellant, emphasizing consistent tax treatment based on clear legal principles and established case law. en-us Wed, 02 May 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363121 The Supreme Court upheld the Tribunal's decision to exclude material costs subject to VAT from service tax calculation, aligning with legal provisions and past judicial interpretations. The Court emphasized that service tax should only apply to the service component quantified at 30% under the State Act, not the entire gross value of the service. The judgment maintained the Commissioner (Appeals) ruling in favor of the appellant, emphasizing consistent tax treatment based on clear legal principles and established case law. Case-Laws Service Tax Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363121