https://www.taxtmi.com/caselaws?id=391743 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on renting Modem along with Online Information and Data Base Access service. The Tribunal found that since the appellant pays VAT on the Modem rental, making it a deemed sale, service tax cannot be levied on the same transaction. The decision clarified the distinction between service tax and VAT, emphasizing that when a transaction is deemed a sale and VAT is paid, service tax cannot be imposed. The Tribunal's reliance on relevant case law and constitutional provisions supported the appellant's argument, leading to the judgment in their favor. en-us Thu, 07 Nov 2019 00:00:00 +0530 Thu, 06 Feb 2020 08:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391743 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on renting Modem along with Online Information and Data Base Access service. The Tribunal found that since the appellant pays VAT on the Modem rental, making it a deemed sale, service tax cannot be levied on the same transaction. The decision clarified the distinction between service tax and VAT, emphasizing that when a transaction is deemed a sale and VAT is paid, service tax cannot be imposed. The Tribunal's reliance on relevant case law and constitutional provisions supported the appellant's argument, leading to the judgment in their favor. Case-Laws Service Tax Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391743