https://www.taxtmi.com/caselaws?id=211379 The High Court upheld the Tribunal's decision in an appeal concerning liability for Service Tax on maintenance and repair services. The Court found that transportation charges were not to be included in the gross value for Service Tax as the respondent used their own truck for transportation without involving a third-party transporter. Since no third-party transportation services were utilized, and no transportation charges were paid, the Court concluded that no Service Tax was applicable. The appeal was dismissed for lacking merit, affirming the Tribunal's decision. en-us Thu, 12 Jan 2012 00:00:00 +0530 Thu, 25 Sep 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211379 The High Court upheld the Tribunal's decision in an appeal concerning liability for Service Tax on maintenance and repair services. The Court found that transportation charges were not to be included in the gross value for Service Tax as the respondent used their own truck for transportation without involving a third-party transporter. Since no third-party transportation services were utilized, and no transportation charges were paid, the Court concluded that no Service Tax was applicable. The appeal was dismissed for lacking merit, affirming the Tribunal's decision. Case-Laws Service Tax Thu, 12 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211379