2019 (7) TMI 51

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..... ELD THAT:- There is an error apparent on the face of the record, as this admittedly is a case of composition scheme and not of works contract. This issue of application of Rule 58 of MVAT Rules to the composition scheme would require our consideration in this appeal. Review petition allowed. - REVIEW PETITION NO. 5 OF 2019 IN MAH. VALUE ADDED TAX APPEAL NO. 26 OF 2018 IN VAT SECOND APPEAL NO. .....

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..... dated 9th March,, 2015. In the above decision, as accepted by the Circular No.6T of 2015, it has been held that Service Tax cannot form part of the sale price under Section 2(25) of the MVAT Act ,where the sale price is determined subject to Rule 58 of the MVAT Rules. We, therefore, in our order dated 28th November, 2018 held that it was not open for the Revenue to contend that service tax will f .....

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