No Service Tax on Goods Sales or Inclusion of goods in Service Value

Hamon Shriram Cottrel Pvt Ltd Vs Commissioner of C.E. & S.T.-Vapi (CESTAT Ahmedabad) The case of Hamon Shriram Cottrel Pvt Ltd vs Commissioner of C.E. & S.T.-Vapi, heard by CESTAT Ahmedabad, addresses a crucial issue regarding the imposition of service tax on the sale of goods. This article delves into the detailed analysis and conclusion of the CESTAT ruling. The appellant, engaged in manufacturing cooling towers and providing related services, faced allegations of not paying service tax on the gross taxable value of goods sold to customers. The crux of the matter revolved around whet...