VAT-Paid Materials Exempt from Service Tax to Avoid Double Taxation; Non-VAT Items Subject to Service Tax.

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....Exemption under notification no. 12/2013 dated 01.07.2003 - The material where the VAT has already been paid cannot be brought to the service tax levy; otherwise it would amount to double taxation. However, where the VAT is not paid the value of the goods as well as the service is subject to the service tax - AT....