https://www.taxtmi.com/caselaws?id=342163 The Tribunal allowed the appeal in favor of the appellant, setting aside the order by the Commissioner (Adj.), Service Tax, New Delhi. The Tribunal emphasized the importance of examining the actual quantity of materials supplied and upheld the appellant's claim based on the written contract terms and supply records. It found the Revenue's assertions lacking in evidence and highlighted that the appellant's practice of loading more value on materials for VAT payment did not result in monetary gain. The Tribunal concluded that the impugned order was unsustainable, leading to a favorable outcome for the appellant. en-us Fri, 07 Apr 2017 00:00:00 +0530 Thu, 27 Apr 2017 06:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342163 The Tribunal allowed the appeal in favor of the appellant, setting aside the order by the Commissioner (Adj.), Service Tax, New Delhi. The Tribunal emphasized the importance of examining the actual quantity of materials supplied and upheld the appellant's claim based on the written contract terms and supply records. It found the Revenue's assertions lacking in evidence and highlighted that the appellant's practice of loading more value on materials for VAT payment did not result in monetary gain. The Tribunal concluded that the impugned order was unsustainable, leading to a favorable outcome for the appellant. Case-Laws Service Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342163