https://www.taxtmi.com/caselaws?id=387205 The Tribunal ruled in favor of the appellant, setting aside the Ld. Commissioner's order. Citing legal precedent and a Supreme Court judgment, it held that material cost reimbursement from the manufacturer should not attract service tax liability under Section 67 of the Finance Act, 1994. The Tribunal found no justification to uphold the Revenue's position, emphasizing the settled nature of the issue. The appellant's appeal was allowed based on the previous successful appeal and legal clarity provided by the Supreme Court judgment. en-us Mon, 23 Sep 2019 00:00:00 +0530 Fri, 18 Oct 2019 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387205 The Tribunal ruled in favor of the appellant, setting aside the Ld. Commissioner's order. Citing legal precedent and a Supreme Court judgment, it held that material cost reimbursement from the manufacturer should not attract service tax liability under Section 67 of the Finance Act, 1994. The Tribunal found no justification to uphold the Revenue's position, emphasizing the settled nature of the issue. The appellant's appeal was allowed based on the previous successful appeal and legal clarity provided by the Supreme Court judgment. Case-Laws Service Tax Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387205