https://www.taxtmi.com/caselaws?id=370119 The Tribunal held that charges like PLC, EDC, etc., are integral elements of the main service, Residential Complex Service, making the entire consideration received eligible for abatement under Notification No.26/2012-ST. Consequently, the impugned orders were set aside, and all appeals were allowed, granting the appellants consequential relief as per law. This judgment clarifies the treatment of charges levied by service providers and the interpretation of bundled services under the Finance Act, 1994. en-us Thu, 20 Sep 2018 00:00:00 +0530 Mon, 26 Aug 2019 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370119 The Tribunal held that charges like PLC, EDC, etc., are integral elements of the main service, Residential Complex Service, making the entire consideration received eligible for abatement under Notification No.26/2012-ST. Consequently, the impugned orders were set aside, and all appeals were allowed, granting the appellants consequential relief as per law. This judgment clarifies the treatment of charges levied by service providers and the interpretation of bundled services under the Finance Act, 1994. Case-Laws Service Tax Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370119