https://www.taxtmi.com/caselaws?id=213797 The Tribunal held that the value of input materials used by the service provider should be included in the value of services for levying service tax, overturning the Commissioner's ruling. The demand for service tax beyond the limitation period was deemed time-barred, as the service provider genuinely believed the raw material costs were not part of the service value. Consequently, no penalty was imposed, and the case was remanded for reevaluation within the limitation period, considering any eligible credit for duty/tax paid on raw materials. en-us Mon, 29 Nov 2010 00:00:00 +0530 Thu, 31 May 2012 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213797 The Tribunal held that the value of input materials used by the service provider should be included in the value of services for levying service tax, overturning the Commissioner's ruling. The demand for service tax beyond the limitation period was deemed time-barred, as the service provider genuinely believed the raw material costs were not part of the service value. Consequently, no penalty was imposed, and the case was remanded for reevaluation within the limitation period, considering any eligible credit for duty/tax paid on raw materials. Case-Laws Service Tax Mon, 29 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213797