Court Rules Service Tax Demand Unsustainable Due to VAT Act Assessment on Tangible Goods Supply User Fee.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Demand of service tax - Supply of Tangible Goods - the appellant has furnished documents which show that the said user fee collected is assessed under the VAT Act. The levy of VAT and service tax being mutually exclusive, the demand is not sustainable - AT....