https://www.taxtmi.com/caselaws?id=366653 The Commissioner classified the services as "Management, Maintenance or Repair Service," setting aside the demand for incorrect classification. The CESTAT found the appellant eligible for benefits under Notification No 12/2003-ST, allowing adjustments for service tax payable. The tribunal upheld the order emphasizing the non-levy of service tax on sales tax charged portions. The importance of calculating service tax accurately and adjusting payments was highlighted, leading to the dismissal of the revenue's appeal. The judgment extensively covered service classification, notification applicability, abatement, compliance, and service tax calculation issues. en-us Wed, 29 Aug 2018 00:00:00 +0530 Sat, 08 Sep 2018 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366653 The Commissioner classified the services as "Management, Maintenance or Repair Service," setting aside the demand for incorrect classification. The CESTAT found the appellant eligible for benefits under Notification No 12/2003-ST, allowing adjustments for service tax payable. The tribunal upheld the order emphasizing the non-levy of service tax on sales tax charged portions. The importance of calculating service tax accurately and adjusting payments was highlighted, leading to the dismissal of the revenue's appeal. The judgment extensively covered service classification, notification applicability, abatement, compliance, and service tax calculation issues. Case-Laws Service Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366653