Case Law Details
Case Name : Jivan Jyot Motors Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 13811 of 2014-DB
Date of Judgement/Order : 24/07/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Jivan Jyot Motors Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
No service tax on ancillary services for sale of goods when included in the full invoice value
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.
Facts:
M/s. Jivan Jyot Motors Pvt. Ltd. (“the Appellant”) is automobile dealer engaged in the business of purchase and sale of vehicles to the customers.
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