https://www.taxtmi.com/caselaws?id=443196 The dominant issue was whether the taxable value for completion and finishing services required inclusion of the value of materials consumed in providing such services. Applying the service tax valuation principle that tax is leviable on the service component where the assessee has correctly discharged tax on the service portion, the SC found no legal infirmity in the CESTAT's conclusion that service tax had been properly paid on the service element without adding the value of materials consumed. Consequently, the impugned CESTAT order was upheld and the appeal was dismissed. en-us Tue, 05 Sep 2023 00:00:00 +0530 Fri, 09 Jan 2026 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443196 The dominant issue was whether the taxable value for completion and finishing services required inclusion of the value of materials consumed in providing such services. Applying the service tax valuation principle that tax is leviable on the service component where the assessee has correctly discharged tax on the service portion, the SC found no legal infirmity in the CESTAT's conclusion that service tax had been properly paid on the service element without adding the value of materials consumed. Consequently, the impugned CESTAT order was upheld and the appeal was dismissed. Case-Laws Service Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443196