https://www.taxtmi.com/caselaws?id=802146 The taxable value of maintenance and repair services under Section 67 of the Finance Act, 1994 excluded separately sold materials and spare parts; their cost was expressly excluded until 18 April 2006. CENVAT credit was permitted on duty-paid spares and accessories used as inputs for output services. Conditions in the materials exemption notification could not make separately sold goods taxable where recovery of wrongly availed credit was not sought. The extended limitation period was unavailable because returns were filed, service tax was paid on services, the relevant facts were known from an audit, and wilful suppression was not established. The service-tax demand and consequential penalty lacked legal basis. en-us Tue, 27 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802146 The taxable value of maintenance and repair services under Section 67 of the Finance Act, 1994 excluded separately sold materials and spare parts; their cost was expressly excluded until 18 April 2006. CENVAT credit was permitted on duty-paid spares and accessories used as inputs for output services. Conditions in the materials exemption notification could not make separately sold goods taxable where recovery of wrongly availed credit was not sought. The extended limitation period was unavailable because returns were filed, service tax was paid on services, the relevant facts were known from an audit, and wilful suppression was not established. The service-tax demand and consequential penalty lacked legal basis. Case-Laws Service Tax Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802146