2015 (8) TMI 1242

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..... air activities, they discharged VAT on the same. - Held that:- 70% of the contract value has admittedly paid the VAT. There are many decisions to the effect that service tax cannot be charged in respect of the sale of goods on which VAT has been paid. As such, at this stage, we are of the view that the appellant has a good prima facie case in it's favour so as to allow the stay petition unconditio .....

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..... repair and is registered with the department accordingly. They discharged their service tax liability on 30% of the gross value of the contract for repairing the transformers. As the balance 70% of the contract value was in relation to the value of the parts replaced during repair activities, they discharged VAT on the same. 3. The Revenue, by entertaining a view that the entire 100% has to be .....

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