https://www.taxtmi.com/caselaws?id=387875 The dominant issue was valuation of works contract/completion and finishing services, specifically whether the value of materials consumed had to be included in the taxable value for Service Tax. The tribunal held that Rule 2A continued post-01.07.2012, and Rule 2A(ii) applies only where value is not determined under Rule 2A(i). Since the assessee determined the service portion under Rule 2A(i) and discharged VAT under state law on the value attributable to transfer of property in goods, that goods value could not be subjected to Service Tax again; only the service component was taxable, consistent with SC jurisprudence. Consequently, the Service Tax demands on material value were set aside and the appeal was allowed. en-us Thu, 31 Oct 2019 00:00:00 +0530 Wed, 10 Jun 2026 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387875 The dominant issue was valuation of works contract/completion and finishing services, specifically whether the value of materials consumed had to be included in the taxable value for Service Tax. The tribunal held that Rule 2A continued post-01.07.2012, and Rule 2A(ii) applies only where value is not determined under Rule 2A(i). Since the assessee determined the service portion under Rule 2A(i) and discharged VAT under state law on the value attributable to transfer of property in goods, that goods value could not be subjected to Service Tax again; only the service component was taxable, consistent with SC jurisprudence. Consequently, the Service Tax demands on material value were set aside and the appeal was allowed. Case-Laws Service Tax Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387875