https://www.taxtmi.com/caselaws?id=34276 Bureau of Indian Standards marking fee charged for grant of licence to use the standard mark on cement bags is part of the consideration for technical inspection and certification service. The certification process involves testing and confirming conformity with prescribed standards, so the licence and mark are inseparable from that service. Under the Finance Act, 1994, the taxable value is the gross amount charged for the service, and the marking fee therefore forms part of the taxable value. The refund claim was rejected accordingly. en-us Fri, 01 May 2009 00:00:00 +0530 Thu, 24 Sep 2009 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34276 Bureau of Indian Standards marking fee charged for grant of licence to use the standard mark on cement bags is part of the consideration for technical inspection and certification service. The certification process involves testing and confirming conformity with prescribed standards, so the licence and mark are inseparable from that service. Under the Finance Act, 1994, the taxable value is the gross amount charged for the service, and the marking fee therefore forms part of the taxable value. The refund claim was rejected accordingly. Case-Laws Service Tax Fri, 01 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34276