Case Law Details
Case Name : Commissioner Customs And Central Excise Vs M/S. J.P. Transformers (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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CA Sandeep Kanoi
Issue- Whether the CESTAT has erred in holding that Service tax is not required to be paid on goods used in the repairing process on which Excise duty and VAT has been paid on the value of the said goods, ignoring the fact that as per the contract the respondents were under an obligation to replace the damaged parts and to maintain the transformers in a proper working condition.
Held- In the present case, it has been found as a matter of fact that the value of the goods and materials utilized for repair of the transformers is separately disclosed in the agreement and is separa...
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Author Bio
Is VAT applicable on repairs and Maintenance