VAT on AC service Charges – HC referred matter Back to Officer for fresh Adjudication

Tvl. Weather Maker Vs Commissioner of Commercial Taxes (Madras High Court) The petitioner is engaged in trading of LLOYD Air Conditioners. The case of the petitioner is that the petitioner had also been doing maintenance contract. For the said service rendered by the petitioner, the petitioner was paid the charges. According to the petitioner, the said amount of charges would represent the petitioner’s income and that it would not fall within the purview of TNVAT Act. In fact, for the charges paid to the petitioner, TDS had also been effected. The petitioner had filed additional type set...