https://www.taxtmi.com/caselaws?id=241357 The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal against the Commissioner (Appeals) decision, affirming that the value of material used in providing the taxable service of re-shelling old sugar mill rollers should not be included in the assessable value. The Tribunal ruled that since there was no maintenance contract in place, the service was not subject to service tax, as clarified in a Board Circular. The judgment underscored the necessity of contractual agreements in determining the tax liability and assessable value of maintenance and repair services. en-us Wed, 13 Nov 2013 00:00:00 +0530 Wed, 10 Sep 2014 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241357 The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal against the Commissioner (Appeals) decision, affirming that the value of material used in providing the taxable service of re-shelling old sugar mill rollers should not be included in the assessable value. The Tribunal ruled that since there was no maintenance contract in place, the service was not subject to service tax, as clarified in a Board Circular. The judgment underscored the necessity of contractual agreements in determining the tax liability and assessable value of maintenance and repair services. Case-Laws Service Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241357