2022 (7) TMI 1064 - SC - Service Tax

Levy of Service Tax - VAT liability on subject goods duly paid - HELD THAT - In the facts of the present case as it is not disputed that the respondent had regularly paid amount towards VAT liability in respect of the subject goods during the relevant period, the question of claiming service tax thereon does not arise. Appeal dismissed.

Summary

The Supreme Court of India dismissed a civil appeal as the respondent had regularly paid VAT liability for the subject goods, making the claim for service tax unnecessary.