https://www.taxtmi.com/caselaws?id=368684 The Tribunal ruled in favor of the appellant in a tax dispute regarding spare parts used in maintenance services and incentives received under Business Auxiliary Services. The Tribunal held that the cost of spare parts need not be added to the service value, citing relevant precedent cases. Similarly, incentives received from the principal were not considered part of the service value, leading to the appeal being allowed and the demand for tax liability being set aside. en-us Tue, 04 Sep 2018 00:00:00 +0530 Fri, 12 Oct 2018 09:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368684 The Tribunal ruled in favor of the appellant in a tax dispute regarding spare parts used in maintenance services and incentives received under Business Auxiliary Services. The Tribunal held that the cost of spare parts need not be added to the service value, citing relevant precedent cases. Similarly, incentives received from the principal were not considered part of the service value, leading to the appeal being allowed and the demand for tax liability being set aside. Case-Laws Service Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368684