https://www.taxtmi.com/caselaws?id=247724 The Tribunal ruled in favor of the appellant in a case concerning the valuation of service for operation and maintenance, specifically regarding the inclusion of the price of electricity in determining taxable value for service tax liability. The Tribunal held that electricity used in manufacturing oxygen, which is further utilized by the appellant's clients, is not an additional consideration for the service provided. Therefore, the price of electricity cannot be added to the taxable value. The decision favored the appellant, and all appeals, including one with an extended period of limitation, were allowed. en-us Tue, 29 Apr 2014 00:00:00 +0530 Mon, 06 Jul 2015 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247724 The Tribunal ruled in favor of the appellant in a case concerning the valuation of service for operation and maintenance, specifically regarding the inclusion of the price of electricity in determining taxable value for service tax liability. The Tribunal held that electricity used in manufacturing oxygen, which is further utilized by the appellant's clients, is not an additional consideration for the service provided. Therefore, the price of electricity cannot be added to the taxable value. The decision favored the appellant, and all appeals, including one with an extended period of limitation, were allowed. Case-Laws Service Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247724