Service Tax Not Applicable on Goods Portion of Works Contract Already Taxed Under VAT Per Rule 2A(ii.

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....Valuation - Works contract service - Composition scheme - Where the value has already been split as per the state law and VAT has been paid on the goods component of the composite works contract, no service tax can be levied on such component again taking recourse to Rule 2A(ii) of Service Tax (Determination of Value) Rules, 2006. - AT....