Court Excludes VAT-Paid Goods from Total Contract Value in Service Valuation Case, Cancels Differential Tax Demand.

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....Valuation of services - maintenance and repair charges - the value of goods supplied is ascertainable as appellant has paid VAT thereon. Therefore, the said amount on which VAT has been discharged by the appellant is to be excluded from the value of the total contract to ascertain the value of taxable service provided by the appellant - Demand of differential tax set aside - AT....