https://www.taxtmi.com/caselaws?id=309806 The Tribunal ruled in favor of the appellant, holding that they were not liable to pay Service Tax on the differential amount of consideration and actual value of spare parts for the period prior to 01.07.2012. The contracts were classified as 'works contract' and not taxable under maintenance and repair services. The Tribunal applied Rule 2A(i)(c) of the Service Tax Valuation Rules, 2006, determining the taxable value by excluding the value of goods on which VAT was paid. The extended period of limitation was deemed inapplicable, and no penalty was imposed on the appellant. The Tribunal set aside the orders and allowed the appeals. en-us Wed, 14 Jun 2023 00:00:00 +0530 Thu, 09 Jul 2026 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309806 The Tribunal ruled in favor of the appellant, holding that they were not liable to pay Service Tax on the differential amount of consideration and actual value of spare parts for the period prior to 01.07.2012. The contracts were classified as 'works contract' and not taxable under maintenance and repair services. The Tribunal applied Rule 2A(i)(c) of the Service Tax Valuation Rules, 2006, determining the taxable value by excluding the value of goods on which VAT was paid. The extended period of limitation was deemed inapplicable, and no penalty was imposed on the appellant. The Tribunal set aside the orders and allowed the appeals. Case-Laws Service Tax Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309806