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    <title>2011 (1) TMI 636 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the denial of abatement benefit due to the exclusion of materials&#039; value supplied free of cost in the computation of taxable services. The decision emphasized the need to consider all aspects of service valuation as per the Finance Act and related rules, highlighting that expenses incurred by the service provider must be included in the valuation process. The appellant was directed to deposit the tax amount and interest within eight weeks, with the penalty amount waived pending the appeal&#039;s disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=206008</link>
      <description>The Tribunal upheld the denial of abatement benefit due to the exclusion of materials&#039; value supplied free of cost in the computation of taxable services. The decision emphasized the need to consider all aspects of service valuation as per the Finance Act and related rules, highlighting that expenses incurred by the service provider must be included in the valuation process. The appellant was directed to deposit the tax amount and interest within eight weeks, with the penalty amount waived pending the appeal&#039;s disposal.</description>
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      <pubDate>Fri, 07 Jan 2011 00:00:00 +0530</pubDate>
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