https://www.taxtmi.com/caselaws?id=354986 The cost of rewinding a stator used to complete compressor repair was treated as part of the consideration for the taxable repair service and therefore includible in the service value. The exclusion of that cost was found to be a clear valuation lapse, not a bona fide dispute, and was treated as indicative of intent to evade tax. On that basis, extended limitation and penalty were justified. The order confirming tax liability and penalty was sustained, and the appeal was dismissed. en-us Wed, 31 Jan 2018 00:00:00 +0530 Thu, 08 Mar 2018 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354986 The cost of rewinding a stator used to complete compressor repair was treated as part of the consideration for the taxable repair service and therefore includible in the service value. The exclusion of that cost was found to be a clear valuation lapse, not a bona fide dispute, and was treated as indicative of intent to evade tax. On that basis, extended limitation and penalty were justified. The order confirming tax liability and penalty was sustained, and the appeal was dismissed. Case-Laws Service Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354986