VAT/Sales Tax Payment Not Conclusive for Service Tax Exclusion: CESTAT Allahabad

Dabur Research Foundation Vs Commissioner of Customs (CESTAT Allahabad) Introduction: The case of Dabur Research Foundation vs Commissioner of Customs (CESTAT Allahabad) revolves around the issue of whether the payment of VAT/Sales Tax on deemed sales is sufficient to exclude the transaction from service tax liability. The appellant, Dabur Research Foundation, challenged the order passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Ghaziabad. Detailed Analysis: The appellant, a non-profit organization, provided integrated research solutions in pre-clinical biology ...