<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2025 (3) TMI 431 - CESTAT ALLAHABAD</title>
    <link>https://www.taxtmi.com/caselaws?id=767045</link>
    <description>The CESTAT Allahabad set aside the impugned order from the Commissioner (Appeals) Central Excise &amp;amp; CGST, Noida, and allowed the appeal. The Tribunal found that the demand for service tax on the sale of spares, accessories, and oils, as well as on labor income and target incentives, was inconsistent with established precedents. It was determined that the value of parts used during repair services and incentives for achieving sales targets should not be included in the taxable value of services. The appeal was allowed with consequential relief to the appellant.</description>
    <language>en-us</language>
    <pubDate>Tue, 11 Feb 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 10 Mar 2025 08:42:27 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=805269" rel="self" type="application/rss+xml"/>
    <item>
      <title>2025 (3) TMI 431 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=767045</link>
      <description>The CESTAT Allahabad set aside the impugned order from the Commissioner (Appeals) Central Excise &amp;amp; CGST, Noida, and allowed the appeal. The Tribunal found that the demand for service tax on the sale of spares, accessories, and oils, as well as on labor income and target incentives, was inconsistent with established precedents. It was determined that the value of parts used during repair services and incentives for achieving sales targets should not be included in the taxable value of services. The appeal was allowed with consequential relief to the appellant.</description>
      <category>Case-Laws</category>
      <law>Service Tax</law>
      <pubDate>Tue, 11 Feb 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=767045</guid>
    </item>
  </channel>
</rss>