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No Service Tax on pure sale un-associated with any service component
Case Law Details
- Case Name
- Aviat Health Care Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Aviat Health Care Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
It is worthwhile to mention here that ‘trading’ is a pure sale which is subjected to the taxable jurisdiction of the provisional Government and no Service Tax liability accrues from pure sale un-associated with any service component as has been elaborately dealt by the Tribunal in the case of Medisary Laboratories P. Ltd. Vs. CCGST, Kolhapur vide final Order No. A/87803/2018 dated 01.11.2018. On this count also the demand would not survive.
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