https://www.taxtmi.com/caselaws?id=271584 The Tribunal, after considering legal precedents and arguments presented by the Appellant, held that material components used in repair and maintenance work of LPG cylinders are not subject to service tax. Citing Supreme Court and High Court judgments, the Tribunal concluded that the Commissioner's decision to levy tax on the material components was erroneous. The impugned order was set aside, granting the Appellant consequential benefits in accordance with the law. en-us Wed, 18 Nov 2015 00:00:00 +0530 Wed, 10 Feb 2016 08:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271584 The Tribunal, after considering legal precedents and arguments presented by the Appellant, held that material components used in repair and maintenance work of LPG cylinders are not subject to service tax. Citing Supreme Court and High Court judgments, the Tribunal concluded that the Commissioner's decision to levy tax on the material components was erroneous. The impugned order was set aside, granting the Appellant consequential benefits in accordance with the law. Case-Laws Service Tax Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271584