Payment certificate and abatement, Service Tax

[Sudhir Kumar]

If a party submit only payment certificate showing VAT/Sale Tax deducted by the Service recipient and he imparted the construction work to them, is a valid ground to assume that he has given work contract service.?

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[KASTURI SETHI]

    Payment of VAT/Sale Tax is a proof for sale (direct or deemed sale) and not for SERVICE.

   VAT and Service  Tax  are mutually exclusive-------Supreme Court.