Service Tax not leviable on Sale of Goods subjected to levy of Sales Tax or VAT: CESTAT [Read Order]

Service Tax - Sale of goods - Goods - Levy - Sales tax - Tax - VAT - CESTAT - Taxscan

The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Service Tax is not leviable on sale of goods subjected to levy of sales tax or VAT. The Appellant, M/s Express Engineers & Spares supplies diesel generators to customers on hire basis. The issue involved in the Appeals is…

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M/s Express Engineers & Spares Pvt. Ltd. vs Commissioner, Central Goods & Service Tax, Ghaziabad

Counsel for Appellant:   Shri B.L. Narasimhan, Shri Kunal Aggarwal & Ms. Shagun Arora

Counsel for Respondent:   Shri B.K. Jain

CITATION:   2022 TAXSCAN (CESTAT) 185

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