https://www.taxtmi.com/caselaws?id=360314 The Tribunal upheld the decision of the Commissioner (Appeals) in a case where the Department appealed against the exclusion of the cost of material supplied by the service recipient in the taxable value of service. The Tribunal agreed that since the respondent did not sell any fabricated material to the service recipient, the value of supplied material should not be included in the taxable amount. The judgment emphasized that the appellant did not engage in a sale of goods, leading to the exclusion of the cost of supplied material from the taxable value of service under Section 67 of the Finance Act, 1994. en-us Mon, 16 Apr 2018 00:00:00 +0530 Tue, 15 May 2018 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360314 The Tribunal upheld the decision of the Commissioner (Appeals) in a case where the Department appealed against the exclusion of the cost of material supplied by the service recipient in the taxable value of service. The Tribunal agreed that since the respondent did not sell any fabricated material to the service recipient, the value of supplied material should not be included in the taxable amount. The judgment emphasized that the appellant did not engage in a sale of goods, leading to the exclusion of the cost of supplied material from the taxable value of service under Section 67 of the Finance Act, 1994. Case-Laws Service Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360314