2017 (2) TMI 1372 - AT - Service Tax

Valuation - inclusion of certain materials used in the execution of the contract of service - Held that - When the property of the goods is not transferred to the recipient of service, there was no sale of goods. Therefore contract itself is plain and simple service contract - abatement, by no means, is possible to be granted to the appellant for which the appeal is dismissed.

Summary

The Appellate Tribunal CESTAT Chennai dismissed the appeal as there was no transfer of goods to the recipient of service, making it a plain service contract not eligible for abatement.