https://www.taxtmi.com/caselaws?id=781808 The dominant issue was whether the arrangement for installation, operation and maintenance of a fly ash collection system constituted a taxable service with assessable value to be derived by extrapolating a per-metric-tonne rate. Applying contract-interpretation principles (including SC guidance that the contract must be read as a whole to ascertain parties' intent), the Tribunal held that, absent any allegation of camouflage or fraud, the agreed consideration and explicit terms could not be substituted; the per-unit amount collected from one recipient could not be extrapolated to value the entire fly ash generated, and the related demand was set aside. On input tax credit, it held that, since no privity existed between the sub-contractor and the power utility, the tax paid on repair and maintenance was eligible credit to the appellant. The impugned order was set aside and the appeal allowed. en-us Tue, 18 Nov 2025 00:00:00 +0530 Tue, 30 Dec 2025 14:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781808 The dominant issue was whether the arrangement for installation, operation and maintenance of a fly ash collection system constituted a taxable service with assessable value to be derived by extrapolating a per-metric-tonne rate. Applying contract-interpretation principles (including SC guidance that the contract must be read as a whole to ascertain parties' intent), the Tribunal held that, absent any allegation of camouflage or fraud, the agreed consideration and explicit terms could not be substituted; the per-unit amount collected from one recipient could not be extrapolated to value the entire fly ash generated, and the related demand was set aside. On input tax credit, it held that, since no privity existed between the sub-contractor and the power utility, the tax paid on repair and maintenance was eligible credit to the appellant. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781808