Central Excise Act S. 35L(b) – Composite contract – Once a lumpsum has been charged for the sale of CD (as in the case on hand) and sale tax has been paid thereon, the revenue thereafter cannot levy service tax on the entire sale consideration once again on the ground that the updates are being provided.
Central Excise Act, 1944 S.35L(b) – Composite contract - The sum and substance of the ratio of the case of BSNL ...
