2019 (2) TMI 1675 - SC - Service Tax

Method of Valuation - Section 4 or 4A of CEA 1944? - Odomos Repellant Cream supplied by the appellant to Armed Forces/ Para Military Forces for their use - applicability of Section 4 or 4A of CEA 1944? - it was held that the entire supply are made to Armed Forces and Para Military Forces for their use only and there is no sale valuation to be done u/s 4A of CEA - HELD THAT - There is no merits in the present appeal. Admission refused - appeal dismissed.