https://www.taxtmi.com/caselaws?id=333371 The Supreme Court dismissed Revenue's appeals, clarifying that the value of materials should not be included in service value calculation for service tax. The appellant's refund claim was rejected as time-barred since it was filed after the one-year limit from the payment date, considered subject to limitation provisions under section 11B. The Tribunal upheld the decision, stating the appellant's payments were service tax payments subject to limitation. The appeal was dismissed, affirming the rejection of the refund claim as time-barred. en-us Thu, 06 Oct 2016 00:00:00 +0530 Tue, 29 Aug 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333371 The Supreme Court dismissed Revenue's appeals, clarifying that the value of materials should not be included in service value calculation for service tax. The appellant's refund claim was rejected as time-barred since it was filed after the one-year limit from the payment date, considered subject to limitation provisions under section 11B. The Tribunal upheld the decision, stating the appellant's payments were service tax payments subject to limitation. The appeal was dismissed, affirming the rejection of the refund claim as time-barred. Case-Laws Service Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333371