https://www.taxtmi.com/caselaws?id=769624 CESTAT Ahmedabad determined that in works contracts involving goods supply and services, where assessee paid VAT on 85% goods component and service tax on 15% service component, the valuation was proper. Revenue challenged whether 85% represented actual goods value or notional value. Tribunal held that VAT payment on goods portion with documentary proof including invoices and CA certificates established correct valuation. Citing SC precedent in Safety Retreading Co., once VAT is paid per statutory provisions, service value cannot be questioned. Appeal dismissed by majority order. en-us Tue, 08 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769624 CESTAT Ahmedabad determined that in works contracts involving goods supply and services, where assessee paid VAT on 85% goods component and service tax on 15% service component, the valuation was proper. Revenue challenged whether 85% represented actual goods value or notional value. Tribunal held that VAT payment on goods portion with documentary proof including invoices and CA certificates established correct valuation. Citing SC precedent in Safety Retreading Co., once VAT is paid per statutory provisions, service value cannot be questioned. Appeal dismissed by majority order. Case-Laws Service Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769624