https://www.taxtmi.com/caselaws?id=248892 The judgment confirmed the service tax on 'management, maintenance or repair' service and renting of immovable property. The appellant's challenge on the ambiguity of renting immovable property as a taxable service was dismissed. The adjudicating authority rejected the appellant's claim for benefits under Notification No. 12/2003-ST due to discrepancies in invoicing. The court clarified that the taxable value for service tax should exclude the value of goods sold. The adjudication order was quashed, and the matter was remitted for fresh consideration, allowing the appellant to provide proof of the value of goods sold. The appeal was allowed with no costs imposed. en-us Tue, 31 Dec 2013 00:00:00 +0530 Tue, 21 Feb 2017 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248892 The judgment confirmed the service tax on 'management, maintenance or repair' service and renting of immovable property. The appellant's challenge on the ambiguity of renting immovable property as a taxable service was dismissed. The adjudicating authority rejected the appellant's claim for benefits under Notification No. 12/2003-ST due to discrepancies in invoicing. The court clarified that the taxable value for service tax should exclude the value of goods sold. The adjudication order was quashed, and the matter was remitted for fresh consideration, allowing the appellant to provide proof of the value of goods sold. The appeal was allowed with no costs imposed. Case-Laws Service Tax Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248892