https://www.taxtmi.com/caselaws?id=417044 The Tribunal upheld the Commissioner's decision, ruling that the Respondent correctly paid Service Tax on the service component of the contract. The Tribunal emphasized that the demand for Service Tax was invalidated due to the failure to provide the correct valuation option. The department's appeal was dismissed, affirming that the valuation mechanism allows for optional methods and deductions for the value of goods in works contracts. en-us Tue, 11 Jan 2022 00:00:00 +0530 Tue, 06 Dec 2022 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417044 The Tribunal upheld the Commissioner's decision, ruling that the Respondent correctly paid Service Tax on the service component of the contract. The Tribunal emphasized that the demand for Service Tax was invalidated due to the failure to provide the correct valuation option. The department's appeal was dismissed, affirming that the valuation mechanism allows for optional methods and deductions for the value of goods in works contracts. Case-Laws Service Tax Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417044