No Service tax on goods component of composite works contract if VAT been paid

Touchstone Infrastructure and Solutions Private Limited Vs Commissioner of Central Taxes and Central Excise(CESTAT Chenaai) Conclusion: Where VAT had been paid on the goods component of the composite works contract, no service tax could be levied on such component again taking recourse to Rule 2A(ii) of Service Tax (Determination of Value) Rules, 2006. Held: Assessee-company provided finishing services on works contract basis to various parties. It charged a single amount for the entire contract without invoicing separately for the goods and the services. It was liable to pay service tax on th...