VAT and Service Tax cannot be levied on Same Transaction: CESTAT [Read Order]
VAT and Service Tax cannot be levied on Same Transaction, rules CESTAT
By Kalyani B. Nair - On January 1, 2024 9:03 pm - 2 mins read
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that value added tax (VAT) and service tax cannot be levied on same transaction. The appellant is registered with the Service Tax Department for the categories of “Works Contract Services” and “Transport of goods by road/goods transport agency services’. Intelligence gathered…
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