https://www.taxtmi.com/caselaws?id=264425 The Tribunal set aside the service tax demand, ruling in favor of the appellant. It was determined that the supervision services provided free of cost were incidental to the sale of the plant and not subject to service tax. As no consideration was received for these services, they could not be included in the assessable value for service tax purposes. The Tribunal concluded that the demand was primarily based on the supply of the plant, and therefore, no service tax liability arose in this case. en-us Fri, 17 Jul 2015 00:00:00 +0530 Mon, 29 Feb 2016 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264425 The Tribunal set aside the service tax demand, ruling in favor of the appellant. It was determined that the supervision services provided free of cost were incidental to the sale of the plant and not subject to service tax. As no consideration was received for these services, they could not be included in the assessable value for service tax purposes. The Tribunal concluded that the demand was primarily based on the supply of the plant, and therefore, no service tax liability arose in this case. Case-Laws Service Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264425