https://www.taxtmi.com/caselaws?id=31840 The Tribunal set aside the order rejecting the refund claim, citing lack of a show cause notice and inadequate communication of grounds. The case was remanded to the Dy. Commissioner for reassessment. The Tribunal emphasized the need to consider Section 67(2) of the Finance Act, 1994, in determining the assessable value for service tax, directing a recalculation to ensure accurate assessment. en-us Mon, 03 Nov 2008 00:00:00 +0530 Tue, 21 Apr 2009 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31840 The Tribunal set aside the order rejecting the refund claim, citing lack of a show cause notice and inadequate communication of grounds. The case was remanded to the Dy. Commissioner for reassessment. The Tribunal emphasized the need to consider Section 67(2) of the Finance Act, 1994, in determining the assessable value for service tax, directing a recalculation to ensure accurate assessment. Case-Laws Service Tax Mon, 03 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31840