https://www.taxtmi.com/caselaws?id=763163 The CESTAT Chandigarh allowed the appeal challenging service tax demand based on discrepancies between income tax and service tax returns. The appellant had paid VAT on all goods supplied during vehicle servicing and issued invoices showing goods value and service charges separately. The Adjudicating Authority misinterpreted the relevant circular. Following precedent in M G Motors vs. CCE, Alwar, the Tribunal held that service tax is chargeable only on service/labour charges, not on the value of goods used for repair when invoices separately show goods value and service charges. The impugned order was set aside. en-us Thu, 12 Dec 2024 00:00:00 +0530 Fri, 13 Dec 2024 15:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763163 The CESTAT Chandigarh allowed the appeal challenging service tax demand based on discrepancies between income tax and service tax returns. The appellant had paid VAT on all goods supplied during vehicle servicing and issued invoices showing goods value and service charges separately. The Adjudicating Authority misinterpreted the relevant circular. Following precedent in M G Motors vs. CCE, Alwar, the Tribunal held that service tax is chargeable only on service/labour charges, not on the value of goods used for repair when invoices separately show goods value and service charges. The impugned order was set aside. Case-Laws Service Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763163