https://www.taxtmi.com/caselaws?id=387816 The Tribunal allowed the appeal, setting aside the order confirming tax, interest, and penalty under the Finance Act, 1994. The dispute centered on the non-inclusion of 'policy administration charge' in the assessable value and the applicability of Rule 5(1) of Service Tax (Determination of Value) Rules, 2006. The Tribunal held that the demand for tax for the period 2007-08, based on an extended period, was barred by limitation under section 73 of the Finance Act, 1994. The misclassification of charges by the appellant did not justify the extended recovery period. en-us Thu, 31 Oct 2019 00:00:00 +0530 Sat, 02 Nov 2019 11:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387816 The Tribunal allowed the appeal, setting aside the order confirming tax, interest, and penalty under the Finance Act, 1994. The dispute centered on the non-inclusion of 'policy administration charge' in the assessable value and the applicability of Rule 5(1) of Service Tax (Determination of Value) Rules, 2006. The Tribunal held that the demand for tax for the period 2007-08, based on an extended period, was barred by limitation under section 73 of the Finance Act, 1994. The misclassification of charges by the appellant did not justify the extended recovery period. Case-Laws Service Tax Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387816