https://www.taxtmi.com/caselaws?id=394196 The tribunal held that the inclusion of goods and consumables supplied by the recipient in the assessable value for service tax purposes was not justified. The appeals were allowed, and the differential tax confirmed in the impugned order was not sustained. The judgment clarified that service tax should be levied only on the value of the service provided, in line with section 67 of the Finance Act, 1994, and relevant judicial precedents. en-us Fri, 13 Mar 2020 00:00:00 +0530 Sat, 04 Apr 2020 10:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394196 The tribunal held that the inclusion of goods and consumables supplied by the recipient in the assessable value for service tax purposes was not justified. The appeals were allowed, and the differential tax confirmed in the impugned order was not sustained. The judgment clarified that service tax should be levied only on the value of the service provided, in line with section 67 of the Finance Act, 1994, and relevant judicial precedents. Case-Laws Service Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394196