https://www.taxtmi.com/caselaws?id=385695 Where construction was undertaken as a works contract with supply of materials and VAT had already been paid on the contract value, no further service tax could be levied on the same activity. The assessee produced VAT challans and other record to show that the contract involved material supply and that service tax had been paid at 2% of the gross works contract value. On those proved facts, the additional service tax demand was not sustainable, and the related demand for interest and penalty also failed. en-us Tue, 03 Sep 2019 00:00:00 +0530 Thu, 12 Sep 2019 09:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385695 Where construction was undertaken as a works contract with supply of materials and VAT had already been paid on the contract value, no further service tax could be levied on the same activity. The assessee produced VAT challans and other record to show that the contract involved material supply and that service tax had been paid at 2% of the gross works contract value. On those proved facts, the additional service tax demand was not sustainable, and the related demand for interest and penalty also failed. Case-Laws Service Tax Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385695