Case Law Details
Case Name : Shiva Automobiles Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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Shiva Automobiles Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Introduction: The appeal of Shiva Automobiles Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) has concluded with a ruling that no service tax should be imposed on composite contracts for repair and maintenance of motor vehicles prior to July 1, 2012. The following sections provide a comprehensive examination of the case and the legal grounds on which the ruling was made.
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