https://www.taxtmi.com/caselaws?id=363386 The Tribunal allowed the appellant's appeal, rejecting the Revenue's appeal. The appellants were held liable for service tax on cutting or slitting activity. Packing materials were excluded from assessable value based on Notification No. 12/2003. The demand was barred by limitation due to delayed notice. Penalties were not imposed considering industry confusion. Rule 5 of Service Tax (Determination of Value) Rules was deemed invalid. The Tribunal upheld previous rulings, emphasizing limitations on demand and exclusion of packing materials. en-us Fri, 20 Apr 2018 00:00:00 +0530 Thu, 12 Jul 2018 08:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363386 The Tribunal allowed the appellant's appeal, rejecting the Revenue's appeal. The appellants were held liable for service tax on cutting or slitting activity. Packing materials were excluded from assessable value based on Notification No. 12/2003. The demand was barred by limitation due to delayed notice. Penalties were not imposed considering industry confusion. Rule 5 of Service Tax (Determination of Value) Rules was deemed invalid. The Tribunal upheld previous rulings, emphasizing limitations on demand and exclusion of packing materials. Case-Laws Service Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363386