The CESTAT, Allahabad in M/s Fast Track Auto Care (India) Pvt. Ltd. v. Commissioner of Central Goods & Services Tax, Noida [Service Tax Appeal No.70752 of 2017 dated August 02, 2023] set aside the demand order and held that, no service tax is demandable when the goods used for providing repair service are shown separately in invoices and Sales Tax/Value Added Tax (“VAT”) is paid on such goods.
Source a2ztaxcorp
