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.

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