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        Case ID :
        Service Tax

        HC held that the impugned order dated 24.11.2021 is quashed and...

        Service Tax Valuation Reexamined, Case Remanded for Comprehensive Assessment Under Section 67

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC held that the impugned order dated 24.11.2021 is quashed and the case remanded to the first respondent. The respondent must determine the value of services provided by equipment supply under Section 67 of Finance Act, 1994 and Service Tax (Determination of Value) Rules, 2006 within 30 days. The case involves two distinctive services - franchise service and equipment lending - with tax implications post-01.07.2012. The original order's reliance on education guide and decisions was deemed insufficient, necessitating a fresh evaluation of service valuation without invoking extended limitation period.
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