https://www.taxtmi.com/caselaws?id=420761 The Tribunal ruled in favor of the appellants, finding that the demand for Service Tax could not be sustained. The Tribunal accepted the appellant's arguments regarding the nature of their contracts, the applicability of abatements under specific notifications, and the exclusion of VAT-paid food value from Service Tax calculation. It emphasized the importance of clear contractual stipulations for determining tax liability and upheld the principle of mutual exclusivity between Service Tax and VAT. The impugned order was set aside, and the appeal was allowed with consequential reliefs as per law. en-us Thu, 07 Apr 2022 00:00:00 +0530 Tue, 06 Dec 2022 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420761 The Tribunal ruled in favor of the appellants, finding that the demand for Service Tax could not be sustained. The Tribunal accepted the appellant's arguments regarding the nature of their contracts, the applicability of abatements under specific notifications, and the exclusion of VAT-paid food value from Service Tax calculation. It emphasized the importance of clear contractual stipulations for determining tax liability and upheld the principle of mutual exclusivity between Service Tax and VAT. The impugned order was set aside, and the appeal was allowed with consequential reliefs as per law. Case-Laws Service Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420761