https://www.taxtmi.com/caselaws?id=371489 The Tribunal held that the cost of scrap generated during the repair of sugar rollers must be included in the value of services for service tax liability. The appellant's argument against double taxation was dismissed, emphasizing that the scrap value was part of the consideration received for services. The issue of limitation on part of the demand was remanded for fresh determination based on the appellant's prior communication about excise duty payment on scrap. The penalty decision was left for the Adjudicating Authority to decide in subsequent proceedings. en-us Tue, 27 Nov 2018 00:00:00 +0530 Wed, 05 Dec 2018 06:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371489 The Tribunal held that the cost of scrap generated during the repair of sugar rollers must be included in the value of services for service tax liability. The appellant's argument against double taxation was dismissed, emphasizing that the scrap value was part of the consideration received for services. The issue of limitation on part of the demand was remanded for fresh determination based on the appellant's prior communication about excise duty payment on scrap. The penalty decision was left for the Adjudicating Authority to decide in subsequent proceedings. Case-Laws Service Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371489