2026 (8) TMI 161

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....2026 (8) TMI 161 - KERALA HIGH COURT - 2026:KER:56473<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 27-7-2026<br>WA NO. 850 OF 2024 AND WA NO. 1566 OF 2024 - -<br>Service Tax<br>HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN AND HONOURABLE MR. JUSTICE BASANT BALAJI For the Appellant: By Advs. Shri. Rijo Domy, Shri. Rishab S., Adv Bharath Rai Chandani, Adv Hare Krishna. For ....

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....n which alone, the incidence and nature of tax liable would become clear. 3. The primary argument of the assessee before the learned Single Judge was that the 'Service Tax' and 'Value Added Tax' are mutually exclusive and cannot be imposed at the same time. Perhaps, as a matter of abundant caution, the assessee adscititiously took a contention that, if the Assessing Officer were to find that Va....

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....stion of adjustment or refund of the Service Tax already paid by the assessee could have been left open to be decided by the appropriate Authority, after the Assessing Authority completes the exercise as ordered in the judgment - namely, to decide if the contract in question is a Works Contract, or a Service Contract. 6. We have little doubt that the above submissions of the parties on the afor....