No service tax on ancillary services for sale of goods when included in the full invoice value


Last updated: 02 August 2023

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in M/s. Jivan Jyot Motors Pvt Ltd. [Service Tax Appeal No. 13811 of 2014-DB dated July 24, 2023] set aside the order passed by the Adjudicating Authority and held that no service tax can be demanded where Value Added Tax (VAT) was paid on sale of goods.

Citation :
Service Tax Appeal No. 13811 of 2014-DB dated July 24, 2023

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