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    <title>2018 (2) TMI 945 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order confirming a substantial amount and penalties against the appellants for not including freight and equipment rental charges in the taxable value for service tax liability. Relying on previous judicial decisions, the Tribunal held that Rule 5(1) of the Service Tax Rules exceeded the charging provisions of the Act by including additional costs, emphasizing that only consideration for the taxable service should be subject to taxation.</description>
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      <title>2018 (2) TMI 945 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=355524</link>
      <description>The Tribunal allowed the appeal, setting aside the order confirming a substantial amount and penalties against the appellants for not including freight and equipment rental charges in the taxable value for service tax liability. Relying on previous judicial decisions, the Tribunal held that Rule 5(1) of the Service Tax Rules exceeded the charging provisions of the Act by including additional costs, emphasizing that only consideration for the taxable service should be subject to taxation.</description>
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