https://www.taxtmi.com/caselaws?id=268777 The Tribunal ruled in favor of the Revenue regarding the inclusion of the cost of materials for maintenance or repair services, citing precedent. On the issue of the limitation period for raising demand, the Tribunal held that conflicting decisions during the relevant period precluded an extended limitation period for the Revenue. As there was no suppression found on the part of the respondent, no penalty was imposed. The Tribunal set aside the impugned order and remanded the matter for quantification of the demand falling within the limitation period. en-us Wed, 08 Jan 2014 00:00:00 +0530 Wed, 02 Dec 2015 01:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268777 The Tribunal ruled in favor of the Revenue regarding the inclusion of the cost of materials for maintenance or repair services, citing precedent. On the issue of the limitation period for raising demand, the Tribunal held that conflicting decisions during the relevant period precluded an extended limitation period for the Revenue. As there was no suppression found on the part of the respondent, no penalty was imposed. The Tribunal set aside the impugned order and remanded the matter for quantification of the demand falling within the limitation period. Case-Laws Service Tax Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268777