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of <h1>Tribunal sets aside Order-in-Appeal, ruling in favor of appellants</h1> <h3>NANDINI WAREHOUSING CORPORATION Versus COMMR. OF C. EX., BELGAUM</h3> The Tribunal set aside the Order-in-Appeal that included certain elements in the value of taxable service, ruling in favor of the appellants based on ... Valuation(Service tax) - Revenue contended that godown rent, establishment expenses, incentives, STD call charges to be included in the taxable services - Held that revenue contention was not correct and set aside The appeal challenges the inclusion of various elements in the value of taxable service by the Order-in-Appeal. The appellants argued that similar cases and official clarifications support their position. The Tribunal, noting precedents and official communications, set aside the impugned order, ruling in favor of the appellants.
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