https://www.taxtmi.com/caselaws?id=773856 The Tribunal held that appellant's interior decoration activity constituted works contract service, not completion and finishing service. Following SC precedent in Safety Retreading Co., where VAT is paid on goods portion, such value must be excluded from service tax computation. Appellant correctly paid service tax only on net amount after excluding VAT-paid goods value. Tribunal rejected Revenue's contention that gross amount including goods value should attract service tax. Appeals were allowed/partially allowed, setting aside demands raised on gross amounts and confirming appellant's compliance with statutory obligations through proper exclusion of goods value from service tax base. en-us Fri, 27 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773856 The Tribunal held that appellant's interior decoration activity constituted works contract service, not completion and finishing service. Following SC precedent in Safety Retreading Co., where VAT is paid on goods portion, such value must be excluded from service tax computation. Appellant correctly paid service tax only on net amount after excluding VAT-paid goods value. Tribunal rejected Revenue's contention that gross amount including goods value should attract service tax. Appeals were allowed/partially allowed, setting aside demands raised on gross amounts and confirming appellant's compliance with statutory obligations through proper exclusion of goods value from service tax base. Case-Laws Service Tax Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773856