https://www.taxtmi.com/caselaws?id=35539 The dispute concerned whether the value of materials used in providing services should be included in the service tax demand. The Bench noted earlier decisions holding that material value is not includible for service tax purposes, and that a substantial part of the tax had already been paid and appropriated. On that basis, the balance demand was stayed by granting waiver at the interim stage. en-us Tue, 17 Mar 2009 00:00:00 +0530 Sun, 14 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35539 The dispute concerned whether the value of materials used in providing services should be included in the service tax demand. The Bench noted earlier decisions holding that material value is not includible for service tax purposes, and that a substantial part of the tax had already been paid and appropriated. On that basis, the balance demand was stayed by granting waiver at the interim stage. Case-Laws Service Tax Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35539