https://www.taxtmi.com/caselaws?id=785197 Recovery of alleged unpaid service tax was contested on the ground that a substantial receipt represented sale of lubricants treated as non-VAT goods and not provision of taxable services. The appellant relied on trading and profit and loss accounts and a VAT assessment to show Rs.46,13,896 towards sale of non-VAT goods and Rs.23,49,468 as sale of services, with tax paid on the latter; the demand for additional service tax was therefore held unsupported and set aside, and the penalty imposed was also rescinded. en-us Wed, 14 May 2025 00:00:00 +0530 Mon, 19 Jan 2026 11:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785197 Recovery of alleged unpaid service tax was contested on the ground that a substantial receipt represented sale of lubricants treated as non-VAT goods and not provision of taxable services. The appellant relied on trading and profit and loss accounts and a VAT assessment to show Rs.46,13,896 towards sale of non-VAT goods and Rs.23,49,468 as sale of services, with tax paid on the latter; the demand for additional service tax was therefore held unsupported and set aside, and the penalty imposed was also rescinded. Case-Laws Service Tax Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785197