2013 (10) TMI 818

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..... en paid - Whether deemed sale can be considered as sale or not for the purpose of levy of service tax - Held that:- The decision of the commissioner to collect service tax on the value on which the assessee had already paid State Vat was contrary to the principal of fiscal federalism adopted in the constitution. Thus the demand is not sustainable - Following decision of Sobha Developers Ltd. Versu .....

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..... ) STR 75 (Tri. Bang.)] and in Wipro GE Medical Systems (P) Ltd. Vs. CST, Bangalore [2008(8) TMI 207-CESTAT, Bangalore] to submit that what is required to be seen is whether VAT has been paid on the portion of the value on which service tax is not paid and there is no requirement to show proof of actual sales and actual materials used. We find that the decisions are, prima facie, applicable in the .....

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