https://www.taxtmi.com/caselaws?id=438347 The Tribunal held that the cost of spares and accessories reimbursed for free services during the warranty period should not be included in the taxable value for service tax assessment. The demand for service tax was set aside based on Rule 5(1) of the service tax determination of value 2006. Additionally, the Tribunal accepted the appellant's limitation argument, finding no evidence of suppression of facts to justify the extended time limit for issuing the notice. The appeal was allowed, and consequential reliefs were granted. en-us Fri, 26 May 2023 00:00:00 +0530 Fri, 12 Jun 2026 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438347 The Tribunal held that the cost of spares and accessories reimbursed for free services during the warranty period should not be included in the taxable value for service tax assessment. The demand for service tax was set aside based on Rule 5(1) of the service tax determination of value 2006. Additionally, the Tribunal accepted the appellant's limitation argument, finding no evidence of suppression of facts to justify the extended time limit for issuing the notice. The appeal was allowed, and consequential reliefs were granted. Case-Laws Service Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438347