The Tribunal held that the comprehensive annual maintenance contracts were liable for value-added tax as well as service tax at respective rates as per rules prescribed for the levy of tax on turnover. Accordingly, the assessee had charged value-added tax and service tax of 70 per cent. basic value, which resulted in overlapping of turnover in both value-added tax and service tax returns. Further, the assessee had filed a reconciliation statement explaining the turnover reported in the service tax and value-added tax returns and the financial statement filed for the AY. There was no difference in the financial statement when compared to the turnover reported in the service tax and value-added tax returns. There was no error in the reasons given by the Commissioner (Appeals) to delete additions made by the Assessing Officer towards estimation of gross profit on turnover. (AY.  2014-15)