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ST and VAt

This query is : Resolved 
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(Querist)
07 November 2008 Please give some case law or circular which states that these tax are mutually exclusive and both could not be levied on the same items. There are some probles in the IT services as there has been amended in the Service Tax Act this year
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
08 November 2008 Other than in the case of composite contracts (where both service and transfer of property are involved)like Works contract, Service tax and VAT are mutually exclusive.
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