https://www.taxtmi.com/caselaws?id=381660 The value of materials consumed in tyre retreading services could not be included in the taxable service value where VAT had already been discharged, since VAT and service tax are mutually exclusive. On that basis, the valuation demand was set aside and the matter remanded only to verify whether exclusion of materials brought the appellant within the threshold exemption. The extended period of limitation remained invocable because the appellant had not obtained service tax or central excise registration and the activity surfaced only on departmental action; the pleaded circular did not displace suppression on these facts. en-us Thu, 13 Jun 2019 00:00:00 +0530 Mon, 17 Jun 2019 07:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381660 The value of materials consumed in tyre retreading services could not be included in the taxable service value where VAT had already been discharged, since VAT and service tax are mutually exclusive. On that basis, the valuation demand was set aside and the matter remanded only to verify whether exclusion of materials brought the appellant within the threshold exemption. The extended period of limitation remained invocable because the appellant had not obtained service tax or central excise registration and the activity surfaced only on departmental action; the pleaded circular did not displace suppression on these facts. Case-Laws Service Tax Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381660