https://www.taxtmi.com/caselaws?id=430524 The Tribunal set aside demands for including spare parts and lubricants in service value, service tax on trade discounts as commission, and Rule 6(3) demands for periods before 01.04.2011. It upheld compliance with Rule 6(3A) post-01.04.2011 and found penalties on reversed Cenvat credit for steel and cement unjustified. Appeal allowed with consequential reliefs. en-us Fri, 30 Sep 2022 00:00:00 +0530 Fri, 20 Feb 2026 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430524 The Tribunal set aside demands for including spare parts and lubricants in service value, service tax on trade discounts as commission, and Rule 6(3) demands for periods before 01.04.2011. It upheld compliance with Rule 6(3A) post-01.04.2011 and found penalties on reversed Cenvat credit for steel and cement unjustified. Appeal allowed with consequential reliefs. Case-Laws Service Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430524