Appellant's Tax Payments Render Show Cause Notice Untenable: Service, Excise, and Sales Taxes Already Paid on Transformer Repairs.

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....Valuation - Works contract - The appellant have suo-moto paid service tax on the labour component, have paid Excise duty on the manufacture of LV/HV coils, and further have paid Sales Tax on the material component used in the repair of the Transformers. In this view of the matter, the SCN is not tenable - AT....