Supreme Court Upholds Service Tax Demand; No Sale of Goods If Property Not Transferred in Service Contracts.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - inclusion of certain materials used in the execution of the contract of service - SC dismissed the appeal against the order of tribunal confirming the demand of service tax wherein it was held that, When the property of the goods is not transferred to the recipient of service, there was no sale of goods....