https://www.taxtmi.com/caselaws?id=337083 The appeal challenged the order confirming service tax liability on the appellant for electrical wiring and related services. The Tribunal found that the lower authority incorrectly levied tax on the full consideration value without examining the actual quantity of materials supplied, emphasizing the need for valid grounds based on written contracts. The judgment set aside the impugned order, noting the lack of justification for including transaction values subject to VAT in the service tax levy. The appeal was allowed, and the appellant's liability was overturned. en-us Wed, 14 Dec 2016 00:00:00 +0530 Mon, 09 Jan 2017 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337083 The appeal challenged the order confirming service tax liability on the appellant for electrical wiring and related services. The Tribunal found that the lower authority incorrectly levied tax on the full consideration value without examining the actual quantity of materials supplied, emphasizing the need for valid grounds based on written contracts. The judgment set aside the impugned order, noting the lack of justification for including transaction values subject to VAT in the service tax levy. The appeal was allowed, and the appellant's liability was overturned. Case-Laws Service Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337083