Differential demand of service tax under composite works contract unsustainable as VAT paid on goods component

Johnson Lifts Private Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) CESTAT Chennai held that where the value has already been split as per the state law and VAT has been paid on the goods component of the composite works contract, no service tax can be levied on such component again taking recourse to Rule 2A(ii) of Service Tax (Determination of Value) Rules, 2006. Facts- The appellant is providing works contract services of manufacture, erection, commissioning and installation of lifts. On verification of records of the appellant, the Revenue appeared to have noticed t...