Payment of VAT/Sales Tax on deemed sales not Conclusive for Service Tax Exclusion: CESTAT [Read Order]
CESTAT ruled that the payment of VAT/Sales Tax considering the transaction as deemed sale, was also not conclusive for exclusion from the purview of service tax.
In a major ruling the Customs Excise and Service Tax Appellate Tribunal ( CESTAT), Allahabad, observed that the payment of Value Added Tax (VAT)/Sales Tax on Deemed Sales Not Conclusive for Service Tax Exclusion The facts of the case in brief are that the Appellant is a non-profit making organization registered as a company incorporated…
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