https://www.taxtmi.com/caselaws?id=764007 CESTAT Ahmedabad dismissed revenue appeals regarding service tax demand on works contracts. The assessee had bifurcated a single contract into goods and services components, paying VAT on goods and service tax on services under VCES 2013. The tribunal held that once sales tax is paid on materials, service tax cannot be charged on the same. The case involved port construction services which qualified for exemption under relevant notifications. Following SC precedent in Safety Retreading Company case, the tribunal confirmed that contracts involving both goods and services can be legitimately bifurcated for tax purposes when distinct components are identifiable. The assessee's payment of service tax amounting to Rs. 91,74,594 under VCES 2013 was accepted as correct. en-us Mon, 22 Jul 2024 00:00:00 +0530 Wed, 01 Jan 2025 18:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764007 CESTAT Ahmedabad dismissed revenue appeals regarding service tax demand on works contracts. The assessee had bifurcated a single contract into goods and services components, paying VAT on goods and service tax on services under VCES 2013. The tribunal held that once sales tax is paid on materials, service tax cannot be charged on the same. The case involved port construction services which qualified for exemption under relevant notifications. Following SC precedent in Safety Retreading Company case, the tribunal confirmed that contracts involving both goods and services can be legitimately bifurcated for tax purposes when distinct components are identifiable. The assessee's payment of service tax amounting to Rs. 91,74,594 under VCES 2013 was accepted as correct. Case-Laws Service Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764007