Valuation - Works contract - The appellant have suo-moto paid ...
Case Laws Service Tax
April 4, 2017
Valuation - Works contract - The appellant have suo-moto paid service tax on the labour component, have paid Excise duty on the manufacture of LV/HV coils, and further have paid Sales Tax on the material component used in the repair of the Transformers. In this view of the matter, the SCN is not tenable - AT
View Source