https://www.taxtmi.com/caselaws?id=439584 The Tribunal set aside the demand for service tax against the Appellant, ruling that the alleged provision of 'Consulting Engineering Service' to JUD was not proven. The Tribunal determined that the contract primarily involved the supply of goods, with any incidental services being adequately taxed. The valuation of services was disputed, with the Tribunal rejecting the Department's calculation based on the sale of bought-out items. As a result, the appeal by the Appellant was allowed, and no interest or penalties were imposed. en-us Fri, 23 Jun 2023 00:00:00 +0530 Wed, 28 Jun 2023 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439584 The Tribunal set aside the demand for service tax against the Appellant, ruling that the alleged provision of 'Consulting Engineering Service' to JUD was not proven. The Tribunal determined that the contract primarily involved the supply of goods, with any incidental services being adequately taxed. The valuation of services was disputed, with the Tribunal rejecting the Department's calculation based on the sale of bought-out items. As a result, the appeal by the Appellant was allowed, and no interest or penalties were imposed. Case-Laws Service Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439584